bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of my sequential information strategy on developing lateral thinking for second-grade intermediate students in science subject
Authors: Al-Rikaby Raid B. Kh. , Al-Husseinawy Murtadha I. A. 
Published: August 2022

The current research aims to identify the effect of my sequential information strategy developing lateral thinking for second-grade intermediate students in science subject, The researchers deliberately chose Al-Shumukh Intermediate School for Boys affiliated to the Directorate of Education of Dhi Qar / Al-Rifai District Education Department, and by random selection method, Division (B) was chosen to represent the experimental group that will study science according to my sequential information strategy, while Division (A) represented the control group that will study the subject Science the usual way. The researchers determined the subject materials that will be taught during the experiment period in the second semester, which is the first and second units of the Science Book / Part Two, 4th Edition, for the year (2021 AD) for the second intermediate grade , the researcher formulated the behavioral objectives of the topics that the students will study, and they were (132) behavioral objectives. The number of students in the control group is (36) students , Parity was conducted between the two groups in the following variables (chronological age calculated in months, intelligence, previous information test, lateral thinking skills test).
Molecular detection of human herpes virus 7 in women patients with recurrent pregnancy loss
Authors: Hadi Ghufran Salam , Al. Alwany Shakir H. Mohammed 
Published: August 2022

Viral infections during pregnancy have been associated with adverse pregnancy outcomes and birth defects in the offspring. Viruses rarely cross the placental barrier, but when the virus does reach the fetus, it can result in severe birth defects such as microcephaly or even fetal death. Human herpes virus 7 (HHV-7) is thought to cause severe complications is spontaneous abortion. These experiments were conducted to study the effect of human herpes virus -7 on the pregnant women and cause abortion. This case control study was done for 100 patients including different ages that range from 18-47 age that sever recurrent miscarriage. Also the study includes 50 apparently healthy control (AHC) this age were similar with the patients age. The specimens were collected during winter from August 2021 to February 2022. Endometrium; Cervical swabs; fetal fluids swabs as well as Blood specimens were collected and processed to extract viral genome. The mean age of the patients with RPL was (‎32.70±12.41 years) was less than the mean age of the AHC (30.67 ± 11.17 years). There are non-significant statistical differences (p=0.47) between RPL and AHC.
Clinical usefulness of cytokines as diagnostic and follow up markers in patients with stable angina pectoris
Authors: Khalid Hamza Ahmed , Thuwaini Mahdi M. , Al-Snafi Ali Esmail 
Published: August 2022

Background and aims: Angina pectoris is the discomfort felt when the heart muscle does not receive enough oxygen. The definition of stable angina is the presence of symptoms only with exertion. Chest pain, or its angina equivillant, is a defining feature, and it is relieved by rest or nitroglycerin when exercise is ceased. Often, this is one of the first symptoms or warning indications of underlying coronary disease. The proinflammatory state is believed to aggravate endothelial dysfunction by activating endothelial cells, releases cytokines and chemokines, which may be crucial in the atherosclerotic plaque formation which is the primary cause of angina pectoris. We studied the value of some cytokines and cardiac markers as a diagnostic and follow up markers in patients with stable angina. Methodology: The study was carried out on 50 patients diagnosed with stable angina pectoris, who visited Nasiriya Heart Center throughout the period from December 2021 to April 2022, and 20 age matched healthy person. IL-1β, IL-5, IL-6, IL-8 were assayed at baseline (hospital admission), 1 day and 1 week post-PCI by an enzyme-linked immunosorbent assay (ELISA).
Peer Reviewed Articles: Understanding VAT in Three-Party, Platform-Based Business Models: Which Party Is Supplying Which Service?
Authors: Zechner Lily 
Published: August 2022

Three-party business models in which a platform operator intermediates between a supplier providing a service and a customer buying a service have become an important part of our daily lives. For purposes of European Value Added Tax (VAT), each transaction occurring as part of a three-party business model must be attributed to a ‘taxable’ person responsible for the VAT. Generally, suppliers may provide their services for VAT purposes as proprietary traders, undisclosed agents or disclosed agents, with varying VAT consequences. While there is little explicit case law specifying how to identify the two forms of agency, this article provides a framework for a distinction by building upon the case law of the European Court of Justice (ECJ), taking into consideration the economic and commercial reality of each case and placing particular emphasis on the view of the average consumer. To contribute to a more uniform approach in attributing supplies in three-party, platform-based business models, specifically, this article develops indicators for assessing the relevant facts and ascertaining the economic reality of a case. Lastly, this article provides a method for differentiating agents from providers of electronically supplied services under current EU VAT law.
EU VAT law, Attribution of services, Platform economy, Three-party business models, Disclosed agency, Undisclosed agency, Electronically supplied services, ECJ’s ‘economic approach, View of the average consumer, Uniform interpretation of VAT law
Peer Reviewed Articles: ‘Behind the One-Way Mirror: Reviewing the Legality of EU Tax Algorithmic Governance’
Authors: Hadwick David 
Published: August 2022

Tax algorithmic governance has surged from a handful of Member States a decade ago, to a majority of tax administrations in the European Union (EU) integrating artificial intelligence (AI) systems. In light of the ever-increasing volume of tax returns and tax documentation to be processed, the digital transformation of the administration has become an imperative. Yet, cases such as system risico indicatie (SyRI), the toeslagenaffaire and eKasa show that automation poses risks to taxpayers. These cases cast doubts on the secretive nature of the tax administration’s prerogatives and the information and communications technology (ICT) tools used to perform its missions, begging the question of what lies behind the administrations’ one-way mirror. Section 2 presents the current state of use of AI tax systems on the basis of a synthesized literature review of publicly available data, mapping how many and what EU States have integrated AI systems. Section 3 examines compliance of the AI systems identified with the principle of legality. This research finds that while EU Member States have heavily invested into the integration of AI tax systems, very few have adopted specific norms to mitigate the risks to taxpayers’ fundamental rights. As a result, tax algorithmic governance is creating a noticeable gap in the protection of taxpayers’ rights.
Fiscal algorithmic governance, taxpayers’ rights, artificial intelligence, tax secrecy, digital constitutionalism
Article: Split Payment Mechanism as a VAT Collection Method: Evidence from Poland
Authors: Lipniewicz Rafał 
Published: August 2022

In recent years, there has been a significant increase in the activity of states and international organizations (Organization for Economic Co-operation and Development (OECD), EU) when it comes to solutions that prevent tax frauds and limit tax evasion. The split payment is one of the mechanisms in the field of value added tax. In the European Union, this solution is still used to an extremely limited extent, in only a few Member States. This article analyses the effects of a big-scale implementation of the Split Payment Mechanism in Poland from the perspective of application of tax principles (primarily in the form of reducing the Value Added Tax (VAT) gap) as well as the compliance costs to this model of settling the value added tax. The aim of this article is to ascertain whether the split payment (SP) Mechanism is an effective tool to counteract VAT fraud and whether it can be recommended as a systemic tax solution in the European Union.
EU VAT system, split payment, VAT Collection, Tax gap, VAT fraud, Poland, European Commission, bank transfers, VAT account, financial liquidity.
Induction of seizures due to cortical hyperexcitability during a podiatric physical examination in an epileptic patient: A case report
Authors: Khan Khurram , Patel Priyal , Kaur Kushkaran , Hussain Nausheen 
Published: August 2022

Epilepsy is a neurological disorder affecting the central nervous system and is characterized by recurrent and unprovoked seizures. Seizures often occur due to cortical hyperexcitability because of inappropriate sensory, cognitive, and reflex stimuli. Epilepsy has numerous etiologies, each related to an underlying central nervous system dysfunction. Focal seizures are limited to a single cerebral hemisphere, whereas general seizures involve both hemispheres. Literature review has shown the use of transcranial magnetic stimulation for inciting epileptic seizures, as well as the use of a tuning fork to elicit non-epileptic seizures (NES). However, minimal research exists demonstrating the use of a 128-Hz tuning fork to induce epileptic seizures. Clinical symptoms of psychogenic non-epileptic seizures (PNES) and epileptic seizures are very similar to the untrained eye and without the assistance of an EEG, one cannot distinguish the two. We report a case in which a 71-year-old female experienced symptoms consistent with an “aura” or onset of a seizure when subjected to an examination of vibratory sensation to the left medial malleolus during a general podiatric examination. The patient’s past medical history includes partial symptomatic epilepsy with complex partial seizures in addition to NES. The authors agree that it is imperative to practice with caution when conducting a general podiatric examination on a patient who is predisposed to epileptic activity, as the threshold for an induction of a seizure may be lowered.
Determinants of peripheral artery disease among persons with diabetes mellitus in north central Nigeria
Authors: Lawal Yakubu 
Published: August 2022

Peripheral artery disease (PAD) is one of the leading causes of non-traumatic amputation worldwide and a major cause of depression. It is therefore imperative to identify the determinants of PAD so as to adopt strategies for its early prevention. The aim of this study therefore, is to assess the determinants of PAD among persons with diabetes mellitus (DM). This is a cross-sectional study aimed at identifying the determinants of PAD among persons with DM. One thousand and forty (1,040) participants were consecutively recruited following consent from participants and waiver of ethical approval. Relevant medical history, anthropometric measurements, other clinical examinations including measurement of ankle-brachial index (ABI), and were undertaken. IBM SPSS version 23 was used for statistical analysis and logistic regression was used to assess for the determinants of PAD. Significance level used was p < 0.05. Following logistic regression analysis, significant determinants of PAD included age with odds ratio (OR) 1.51, Confidence Interval (CI) 1.18-2.34, p=0.033; duration of DM (OR 1.51, CI 1.23-1.85, p<0.001); positive neuropathic symptoms (OR 2.94, CI 1.94-9.23, p=0.045); central obesity (OR 9.77, CI 5.07-18.82, p<0.001); poor SBP control (OR 2.47, CI 1.26-4.87, p=0.016); poor DBP control (OR 2.45, CI 1.24-4.84, p=0.010); poor HbA1c control (OR 2.59, CI 1.50-5.71, p<0.001); and poor 2HrPP control (OR 3.43, CI 1.79-6.56, p<0.001). Significant inverse determinants of PAD included pulse pressure (OR 0.78, CI 0.67-0.99, p<0.001), statins (OR 3.01, CI 1.99-9.19, p=0.023), and antiplatelets (OR 7.14, CI 3.03-15.61, p=0.008). Significant determinants of PAD included age, duration of DM, positive neuropathic symptoms, central obesity, and poor control of, DBP, and 2HrP. Pulse pressure was however, found to be a significant inverse determinant of PAD which means that low pulse pressure may predispose to PAD. Finally, antiplatelets and statins use were significant inverse determinants of PAD, i.e., they may be protective against PAD. It is recommended therefore, that patients be placed on antiplatelets and statins as early as possible, and in line with extant guidelines.
Neuropathic first metatarsophalangeal arthrodesis: Deforming force of flexor hallucis longus tendon
Authors: Brosky Thomas , Carpenter Brian , Port Adam , Penvose Charles , Ligas Chandler 
Published: August 2022

Background Deformity of the Hallux interphalangeal joint (HIPJ) is a common complication following neuropathic 1st MPJ arthrodesis. Although largely asymptomatic, there have been no such studies evaluating the incidence of deformity and degeneration following 1st MPJ arthrodesis, in the neuropathic patient population. The aim of this paper was to highlight the incidence of deformity and degenerative changes at the HIPJ following 1st MPJ arthrodesis in neuropathic patients.
Methodology/Procedures Retrospective radiographic review of 324 patients who underwent 1st MPJ arthrodesis, of these patients, 42 patients met inclusion criteria with a diagnosis of peripheral neuropathy due to all causes (diabetic, idiopathic, alcoholic). Preoperative, 12 weeks postoperative and long term (average of 48 weeks) weight bearing radiographs were evaluated for degenerative changes and angular deformity of the hallux interphalangeal joint. The evaluated angles include the hallux interphalangeal joint angle (HIA), the plantar distal hallux angle (PDHA), and the hallux to ground angle (H-G angle).
Results Deformity and/or degenerative changes of the HIPJ were seen in 80.9% of patients at long term follow up as evaluated from the HIPJ angle and the PDHA angle. The mean percentage change of the HIPJ angle from preoperative to final postoperative follow up was 19.8% and from preoperative to long term follow up was 37.4%. The percentage change of the PDHA angle was 1.39% from preoperative to final follow up and 13.87% from preoperative to long term follow up. A paired t test was performed to showcase statistical significance and was found to be significant for the HIPJ angle preoperatively to final postoperative (p-value < 0.0076) and the preoperative to long term follow up for the HIPJ angle (P-value <0.001). The PDHA angle was statistically significant at long term follow up (p <0.0001). These results demonstrate the degree of deformity and subsequent degeneration that is present in the HIPJ following first MPJ arthrodesis in neuropathic patients.
Discussion The senior surgeons have identified a higher incidence of HIPJ deformity in neuropathic patients after 1st MPJ arthrodesis compared to historic literature incidence. These findings at the HIPJ that, if not addressed, could result in eventual breakdown of the joint with significant deformity. The results of this analysis suggest that a prophylactic flexor hallucis longus (FHL) tenotomy should be performed simultaneously with 1st MPJ arthrodesis to prevent progression of deformity and degeneration in this joint in the neuropathic population. This finding would be best explored in future studies as a prospective review.
Comparative Study of Conventional versus Marsupilized Fistulotomy of Recurrent Perianal Fistula
Authors: Elsonbaty Elmoatasem-Bellah MM , Elkasaby Mamdouh M. , Narouz Mohamed Ibrahim 
Published: August 2022

Introduction and Aim: There is a paucity of studies comparing marsupialization with the conventional fistulotomy technique in the management of recurrent perianal fistula. The current study aimed to compare between conventional and Marsupilized fistulotomy procedures in the management of recurrent perianal fistula regarding perioperative outcomes (pain, infection, healing time, incontinence, and recurrence).
Methodology: Twenty four patients with recurrent perianal fistula and underwent conventional surgery (Group A) or fistulotomy with marsupialization, were included. The preoperative assessment achieved by history taking, physical examination and laboratory investigations. The patients were discharged on the first postoperative day. The severity of postoperative pain was assessed by the visual analogue scale. Patients were informed about regular outpatient visits after one week, two weeks, one month, three months, six months and nine months to assess wound healing, recurrence, inflammation and incontinence. Both groups were compared for postoperative pain, infection, rate of healing, time for healing, recurrent and postoperative incontinence.
Results: Both groups were comparable regarding patient age, sex distribution (most included cases were males), preexisting medical comorbidities. Perianal discharge was present in all cases. Anal pain was reported by 33.33 and 25% of cases in the conventional and Marsupilized groups respectively. There was a significant increase in operative time in the Marsupilized than the conventional group (38.75 vs. 27.08 respectively, p < 0.001). The duration of wound discharge showed a significant reduction in the Marsupilized than conventional (2 weeks versus 3 weeks). Wound size was 2.11 and 3.31 cm3 in the Marsupilized and conventional groups respectively (p = 0.033). Time needed for wound healing showed a significant shortening in the Marsupilized group (p = 0.005).
Conclusion: Marsupialization during surgical management of perianal fistula is associated with better post-operative outcome regarding wound size, discharge, and time for complete healing.
Plasmacytoma Variant Translocation-1 as Prognostic Markers in Pediatric Acute Lymphoblastic Leukemia
Authors: Mahmoud Moataz Samy , Sakr Magdy Mohamed Ashmawy , Zannoun Mohamed Abdel Salam , El-Khazragy Nashwa Nagy 
Published: August 2022

Introduction and Aim: Acute lymphoblastic leukemia (ALL) is the commonest form of childhood leukemia. Molecular studies can provide diagnostic and prognostic information with direct impact on the patient. Recent micro RNAs (miRNAs) studies showed that aberrant expression can be used as signatures of ALL with different subtypes and predict drug resistance. The present work aimed to evaluate the expression of Plasmacytoma Variant Translocation-1 (PVT1) in Childhood ALL patients.
Methodology: The study included 55 children from 2 months to 15 years old; 45 patients with ALL before receiving any treatment, and 10 control children. Long non-coding RNA PVT1 expression in plasma cells was detected by reverse transcription quantitative polymerase chain reaction.
Results: Lnc_PVT1 expression is upregulated by twelve-folds in ALL patients. At optimum cut-off value of 22.0, the biomarker has a sensitivity of 72% and 82% specificity to discriminate ALL patients from controls. Correlating the mean values of miR_1204gene fold expression with different subgroups concerning prognostic criteria, there was no statistical differences between age groups, gender, ALL phenotypes, cytogenetic abnormality, total leukocytes count, hemoglobin concentrations and platelet count. In contrast, statistical significance was detected with bone marrow blasts percentage, clinical response, and minimal residual disease.
Conclusion: A higher expression of lnc-PVT1 was observed in ALL patients, and it had a diagnostic and prognostic potential. In addition, miR-1204 was down-regulated in pediatric ALL and associated with higher risk.
Age-Related Changes in the Expression of Tenascin-C in the Liver of Albino Rat
Authors: Hassan Mohammed Hussein Mohammed , El Assaly Mohammed Mokhtar Amin , Ahmed Hamdino Mohamed Attia 
Published: August 2022

Introduction and aim: Aging is a gradual deterioration in the function of tissues and organ systems and loss of the ability to maintain homeostasis, due to structural alteration or dysfunction. Aging impact directly on all the different types of liver cells: hepatocytes, liver sinusoidal endothelial cells (LSECs), Küpffer cells (KCs) and hepatic stellate cells (HSCs). Activation of HSCs leads to deposition of collagen in the space of Disse, decrease of fenestrations of LSECs and formation of basement membrane. These changes called pseudocapillarization. Tenascin-C is highly expressed during embryonic development, wound healing, chronic inflammation and cancer. We aimed to investigate the contribution of tenascin C (TnC) to liver pseudocapillarization by comparing expression of tenascin c and levels of fibrosis deposition in space of Disse in different age groups
Methodology: Different ages (6, 12, 18, 24, 30 and 36 months) were chosen and sacrificed. Morphometric and serological parameters were assessed and the liver samples were processed for histological and immunohistochemical staining.
Results: Immunohistochemical staining revealed a gradual increase in TnC deposition from first to forth group then gradual decrease occurred. Masson’s stain revealed gradual increase of fibrosis in space of Disse deposition from 2nd to 6th group.
Conclusion: TnC appear and increase before appearance of fibrosis but when fibrosis is formed TnC is down regulated again.
Combined Internal Iliac Artery Ligation, Transverse B-Lynch Suture and Intrauterine Balloon to Control Bleeding from Placenta Accreta during Caesarean Delivery
Authors: Elmorsey Ahmed Saad , Nasr Mohammed Galal , Megahed Alaa Eldin Mahmoud 
Published: August 2022

Introduction and aim: Placenta praevia and accreta are associated with high morbidity and mortality. Bleeding is the sole etiology of both morbidity and mortality. Thus, anti-bleeding measures are mandatory and research continues to search for ideal prophylactic measure. This work was designed to assess the efficacy of bilateral internal iliac artery ligation followed by Transverse B-Lynch compression suturing and intrauterine balloon tamponade as a conservative methods to control placental site bleeding due to placenta praevia accreta.
Methodology: The study included 24 pregnant females with placenta praevia accreta who were scheduled for elective cesarean section. All participants were subject to history taking, clinical evaluation and laboratory investigations. Ultrasound examination was carried out for assessment of: Estimated fetal weight, confirmation of gestational age, confirm diagnosis of placenta previa accreta and level of the placental edge in lower uterine segment. Deliveries were scheduled to take place between 36-37 weeks of gestation. The primary outcome was the amount of intra-operative blood loss.
Results: Blood loss ranged between 249.29 and 560.43 ml, and there was statistically significant decrease of hematocrit percent and platelets after surgery when compared to corresponding values before surgery. All females need blood transfusion. However, none of them need further surgical intervention or intensive care unit admission.
Conclusion: Prophylactic bilateral internal iliac artery ligations before extraction of placenta accreta followed by transverse B Lynch suture and intrauterine balloon tamponade seemed to be an effective and safe technique to reduce intrapartum and postpartum complications, and to avoid emergent peripartum hysterectomy.