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Belt and Road Initiative Tax Journal 2021年第1期2卷 23-29页

作者： esther A.P.Koisin Department of International Taxation Inland Revenue Board of Malaysia

This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on *** examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax *** study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is *** is reflected in the small number of AR issued and APA that have been *** is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.

关键词： Tax certainty Business environment Inland Revenue Board of Malaysia Advance ruling Advance pricing arrangement

An Approach to Assertive and Non-assertive Epistemic Modality in Virginia Woolf＇s Essays

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Sino-US English Teaching 2011年第3期8卷 200-205页

作者： Margarita esther Sanchez Cuervo University of Las Palmas de Gran Canaria Las Palmas de Gran Canaria Spain

This study entails a first approach to epistemic modality in Woolf＇s essays. In particular, we will distinguish between assertive and non-assertive epistemic modality. Woolf uses assertive epistemic modality when transmitting her criticism to, sometimes, women＇s inferiority condition in history, revealing Woolf＇s more confident stance. These markers are different from those used in more ＂gentle＂ themes related to reviewing an author and her work. In this second case, non-assertive epistemic modality is more frequent. Being less harsh towards an author＇s surroundings and her literary production, Woolf＇s stance proves less self-assured. The corpus consists of 10 short essays. We also refer to her longer essays A Room of One＇s Own （1929） and Three Guineas 0938）. They were selected bearing in mind their subject-matter. Half of them deal with literature and women writers, their lives and works; the other half ones also have to do with women-related topics, but referring to their position in history and their difficulties to undertake, for example, a literary career. Some concluding remarks indicate the predominance of non-assertive epistemic modality in relation to an intersubjective reading of her texts. This reading favours the inclusion of her audience in her commentary about women writing.

关键词： Virginia Woolf essays women writing modality epistemic assertive non-assertive

Biodiversity Conservation and the Poor: Practical Issues beyond Global Conferences

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Natural Resources 2013年第4期4卷 333-340页

作者： esther W. Dungumaro Institute of Development Studies University of Dar es Salaam Dar es Salaam Tanzania

The paper focuses on biodiversity—an issue that easily?gets left out of consideration because it is hard to measure. While efforts to reduce over-fishing or conservation of water resources are relatively easy to discuss in quantitative terms, biodiversity in terms of plant species is usually covered by crude and even invalid figures. The paper begins by providing a brief historical overview of attempts to define biodiversity, going back to the early efforts in Africa to deal with conservation and showing how definitions have evolved overtime and how they have shaped conservation efforts. While the main focus of the paper is biodiversity conservation and the poor, the paper makes references to the World Summit on Sustainable Development (WSSD) and other important global conferences including the World Conference on Environment and Development and Convention on Biological Diversity. The paper finds that international conferences by and large do not adequately address the issue of biodiversity and the poor. The limited commitment shown by political leaders at the conferences should be a reason for global and local authorities to create an environment that enables communities to meet their daily needs, foster development and conserve biodiversity.

关键词： Biodiversity Conservation Conferences

Arrhythmogenic cardiomyopathy with left ventricular involvement versus ischemic heart disease: lessons learned from the family study and the reviewed autopsy of a young male

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Forensic Sciences Research 2019年第3期4卷 274-279页

作者： Pilar Molina Jorge Sanz-Sánchez Manuel Fenollosa Marina Martínez-Matilla Juan Giner esther Zorio Servicio de Patología Instituto de Medicina Legal y Ciencias Forenses de ValenciaValenciaEspana Unidad de Valoración del Riesgo de Muerte Súbita Familiar and Unidad de Cardiopatías Familiares Muerte Súbita y Mecanismos de Enfermedad(CaFaMuSMe)Instituto de Investigación Sanitaria La FeValenciaEspana Servicio de Cardiología Hospital Universitario y Politécnico La FeValenciaEspana Unidad Genómica Instituto de Investigación Sanitaria La FeValenciaEspana

Ischemic heart disease (IHD) is the leading cause of sudden cardiac death (SCD) and often non-thrombosed severe coronary stenoses with or without myocardial scars are *** dominant arrhythmogenic cardiomyopathy (LDAC) is a life-threating rare disease which has been more thoroughly studied in the last *** macroscopic study of an SCD victim was conducted and re-evaluated 9years *** cardiological work-up in his firstdegree relatives initially comprised an electrocardiogram (ECG) and an *** they were re-evaluted 9years later,a cardiac magnetic resonance,an ECG-monitoring,an exercise testing and a genetic study were performed and the pedigree was extended *** 2008,an IHD was suspected in the sports-triggered SCD of a 37-year-old man upon the postmortem (75% stenosis of the left main and circumflex coronary arteries;the subepicardial left ventricular fibrofatty infiltration with mild myocardial degeneration was assumed to be a past myocardial infarction).No cardiomyopathy was identified in any of the two proband's *** years thereafter,distant relatives were diagnosed with LDAC due to a pathogenic desmoplakin *** reanalysis of the two sisters showed ventricular arrhythmias in one of them without structural heart involvement and the reviewed postmortem of the proband was reclassified as LDAC based on the fibrofatty infiltration;both were mutation *** completion of the family study on 19 family members yielded one SCD due to LDAC (the proband),three living patients diagnosed with LDAC (two with a defibrillator),one mutation carrier without structural ventricular involvement,and 14 healthy relatives (who were discharged) with a very good co-segregation of the *** rare,LDAC exists and sometimes its differential diagnosis with iHD has to be *** previous postmortem misdiagnoses can help family screening to further prevent SCDs.

关键词： Forensic sciences forensic pathology ischemic heart disease arrhythmogenic cardiomyopathy family study

Avian-power line interactions in the Gobi Desert of Mongolia:are mitigation actions effective?

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Avian Research 2021年第3期12卷 382-390页

作者： Adrian Orihuela-Torres Juan MPérez-García Zebensui Morales-Reyes Lara Naves-Alegre JoséASánchez-Zapata esther Sebastián-González Área de Ecología Departamento de Biología AplicadaUniversidad Miguel Hernández de ElcheAvda.Universidad s/n03202 ElcheAlicanteSpain Departamento de Ecología Universidad de AlicanteCtra.San Vicente del Raspeig s/n03690 San Vicente del RaspeigAlicanteSpain

Background:Electrocution and collisions on power lines are among the leading causes of non-natural mortality for *** lines are exponentially increasing,particularly in developing countries,but mitigation strategies to prevent bird mortality are *** combines a recently increased power line network,an abundant raptor population,a dangerous crossarm configuration and a habitat with no natural perches,producing many bird-power line *** aim is to assess the bird mortality caused by power lines in the Gobi Desert of Mongolia,to determine the factors increasing the risk of bird electrocution,and to evaluate the effectiveness of used retrofitting ***:In July 2019 we covered 132.9 km of 15 kV power lines checking 1092 *** also conducted bird tran-sects to record raptor and corvid richness and abundance,to assess species vulnerability to ***:We recorded 76 electrocuted birds of 7 *** rate was 6.96 birds/100 *** most affected species were Common Raven(Corvus corax)and Upland Buzzard(Buteo hemilasius),highlighting the electro-cution of 5 endangered Saker Falcons(Falco cherrug).By contrast,we only recorded 8 individuals of 5 species collid-ing with wires,the most affected being Pallas’s Sandgrouse(Syrrhaptes paradoxus).About 76.1%of sampled poles had some mitigation *** these,96.6%were brush perch deflectors and 3.4%rotating-mirrors perch *** found differences in electrocution rates among crossarm configurations,with the strain insulator with one jumper being the most ***,we found no correlation between bird abundance and electrocution rates,suggesting that some species are more sensitive to *** no differences in total bird electrocu-tion rates were detected between poles with and without perch deterrents,when bird size is considered,deterrents reduced the mortality rate of small birds,while they were ineffective for medium-sized

关键词： Collision Crossarm configuration Electrocution Electric infrastructures Perch deterrent Power line network Raptor

Determinants of Early Survival of Breast Cancer Patients in Yaoundé-Cameroon

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Antimicrobial susceptibility testing before first-line treatment for Helicobacter pylori infection in patients with dual or triple antibiotic resistance

Open Journal of Obstetrics and Gynecology（妇产科期刊） 2024年第3期 487页

作者： Um esther Meka Ngo Junie Annick Metogo Ntsama Kodoumé Motolouze Naomi Marie Laurene Ndtoungou Schouame Obalemba Etienne Atenguena Claude Cyrille Noa Ndoua Robinson Enow Mbu

来源：博看期刊评论

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World Journal of Gastroenterology 2017年第18期23卷 3367-3373页

作者： Angel Cosme Milagrosa Montes Begona Ibarra esther Tamayo Horacio Alonso Usua Mendarte Jacobo Lizasoan Marta Herreros-Villanueva Luis Bujanda Gastroenterology Department Hospital Universitario Donostia/Instituto BiodonostiaUniversidad del País VascoCentro de Investigación Biomédica en Red de Enfermedades Hepaticas y Digestivas Biomedical Research Center Network for Respiratory Diseases Microbiology Department Hospital Universitario Donostia-Instituto Biodonostia Faculty of Life Sciences Universidad Isabel I

To evaluate the efficacy of antimicrobial susceptibility-guided therapy before first-line treatment for infection in patients with dual or triple antibiotic *** total of 1034 patients infected by Helicobacter pylori (H. pylori) during 2013-2014 were tested for antimicrobial susceptibility. 157 of 1034 (15%) patients showed resistance to two (127/1034; 12%) and to three (30/1034; 3%) antibiotics. Sixty-eight patients with dual H. pylori-resistance (clarithromycin, metronidazole or levofloxacin) were treated for 10 d with triple therapies: OAL (omeprazole 20 mg b.i.d., amoxicillin 1 g b.i.d., and levofloxacin 500 mg b.i.d.) 43 cases, OAM (omeprazole 20 mg b.i.d., amoxicillin 1 g b.i.d., and metronidazole 500 mg b.i.d.) 12 cases and OAC (omeprazole 20 mg ***., amoxicillin 1 g b.i.d., and clarithromycin 500 mg b.i.d.) 13 cases based on the antimicrobial susceptibility testing. Twelve patients showed triple H. pylori-resistance (clarithromycin, metronidazole and levofloxacin) and received for 10 d triple therapy with OAR (omeprazole 20 mg ***., amoxicillin 1 g b.i.d., and rifabutin 150 mg b.i.d.). Eradication was confirmed by 13C-urea breath test. Adverse effects and compliance were assessed by a ***-to-treat eradication rates were: OAL (97.6%), OAM (91.6%), OAC (92.3%) and OAR (58.3%). Cure rate was significantly higher in naïve patients treated with OAR-10 compared to patients who had two or three previous treatment failures (83% vs 33%). Adverse events rates for OAL, OAM, OAC and OAR were 22%, 25%, 23% and 17%, respectively, all of them *** susceptibility-guided triple therapies during 10 d for first-line treatment leads to an eradication rate superior to 90% in patients with dual antibiotic H. pylori resistance.

关键词： Helicobacter pylori Resistance Eradication rate Antimicrobial susceptibility Therapies

Influence of different sports on fat mass and lean mass in growing girls

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Journal of Sport and Health Science 2017年第2期6卷 213-218页

作者： esther Ubago-Guisado Esmeralda Mata Javier Sánchez-Sánchez María Plaza-Carmona María Martín-García Leonor Gallardo IGOID Research Group University of Castilla-La Mancha Toledo 45071 Spain GENUD Toledo Research Group University of Castilla-La Mancha Toledo 45071 Spain School of Sport UCAM Universidad Catoica San Antonio Murcia 30107 Spain

Purpose: The aim of this study was to analyze and compare the effects of different sports(swimming, football, basketball, and handball) on fat mass and lean mass in prepubertal and pubertal ***: Two hundred girls(10.6 ± 1.5 years old, Tanner stages I–III) participated in the study and were divided into 5 groups: 40 swimmers, 40 football players, 40 basketball players, 40 handball players, and 40 controls. Fat and lean masses at whole body, arms, trunk, and legs were measured using dual-energy X-ray absorptiometry(DXA). Pubertal status was determined using Tanner test. Effects of different sports on fat and lean masses were assessed through analysis of covariance with height as covariates. Analyses were performed separately in 2 groups depending on the Tanner stage(prepubertal and pubertal).Results: The girls of the control group had less lean mass and more fat mass compared to the girls who play sports(p < 0.05). There were differences in body fat between sports. The swimmers and football players had less body fat(p < 0.05). On the other hand, handball players showed the highest values in lean mass(p < 0.05).Conclusion: Impact sports(football, basketball, and handball) and low-impact sports(swimming) provide an appropriate development of lean mass in growing girls. We can conclude that people practicing sports at early ages ensure a lower fat mass and higher lean mass compared to those who do not practice. These results may be useful as a preventive method of adult obesity.

关键词： Body composition DXA Female players Physical activity Sports

Influence of processing parameters on laser metal deposited copper and titanium alloy composites

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Transactions of Nonferrous Metals Society of China 2015年第8期25卷 2608-2616页

作者： Mutiu F.ERINOSHO esther T.AKINLABI Sisa PITYANA Department of Mechanical Engineering Science University of Johannesburg Auckland Park Kingsway Campus National Laser Centre Council for Scientific and Industrial Research (CSIR)

The laser metal deposition （LMD） was conducted on copper by varying the processing parameters in order to achieve the best possible settings. Two sets of experiments were conducted. The deposited composites were characterized through the evolving microstructure, microhardness profiling and mechanical properties. It was found that the evolving microstructures of the deposited composites were characterized with primary, secondary and tertiary arms dendrites, acicular microstructure as well as the alpha and beta eutectic structures. From the two sets of experiments performed, it was found that Sample E produced at a laser power of 1200 W and a scanning speed of 1.2 m/min has the highest hardness of HV （190±42） but exhibits some lateral cracks due to its brittle nature, while Sample B produced at laser power of 1200 W and a scanning speed of 0.3 m/min shows no crack and a good microstructure with an increase in dendrites. The strain hardening coefficient of the deposited copper composite obtained in this experiment is 3.35.

关键词： copper composites laser metal deposition mechanical properties strain hardening

Cyclophosphamide-induced reproductive toxicity: Beneficial effects of Helichrysum odoratissimum(Asteraceae) in male Wistar rats

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Journal of Integrative Medicine 2019年第5期17卷 366-373页

作者： Pierre Watcho Ismaelle Rosine Mpeck Patrick Brice Deeh Defo Modeste Wankeu-Nya esther Ngadjui Georges Romeo Bonsou Fozin Pierre Kamtchouing Albert Kamanyi Animal Physiology and Phytopharmacology Laboratory University of DschangP.O. BOX 67DschangCameroon Department of Animal Organisms Biology University of DoualaP.O. BOX 24157DoualaCameroon Department of Animal Biology and Physiology University of YaoundeP.O. BOX 812YaoundeCameroon

Objective: Cyclophosphamide(CP) is commonly used to treat some cancers, but its clinical efficacy is also linked with testicular toxicity. We investigated the effects of aqueous extract(AE) and methanolic extract(ME) of Helichrysum odoratissimum for reducing CP-induced reproductive toxicity in male ***: In addition to a normal control(group 1), drugs or vehicles were administered orally to seven groups(n = 5) of rats that had already received 4-weeks of pre-treatment with CP(5 mg/[kgád], per oral administration);group 2 received CP + distilled water(10 m L/[kgád]);group 3 received CP + 5% tween 80(10 m L/[kgád]);group 4 received CP + clomiphene citrate(0.25 mg/[kgád]);groups 5 and 6 received CP + AE(50 and 100 mg/[kgád]) and groups 7 and 8 received CP + ME(50 and 100 mg/[kgád]). Animals were sacrificed on day 15, and body and sexual organ weights, sperm characteristics, testosterone level and testicular histology were ***: The CP-treated group showed a significant reduction(P < 0.001) in the body and seminal vesicle weights, testosterone level, sperm count, sperm motility and sperm viability, but elevated(P < 0.001)sperm morphological abnormalities and testicular structure alterations, compared to the control ***, these detrimental effects of CP were reversed by treatment with H. odoratissimum *** instance, both extracts and all doses of H. odoratissimum significantly increased the sperm count(P < 0.001), sperm motility(AE, 50 mg/kg, P < 0.05;ME, 50 and 100 mg/kg, P < 0.05) and sperm viability(AE, 50 mg/kg, P < 0.001;ME, 50 and 100 mg/kg, P < 0.001) compared to the CP group. H. odoratissimum also improved plasmatic and intratesticular testosterone levels and prevented histological alterations of the ***: H. odoratissimum might be considered as an alternative drug to alleviate/prevent reproductive damage in cancer patients receiving CP chemotherapy.

关键词： Helichrysum odoratissimum Cyclophosphamide Reproductive toxicity Rat