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Cooperation among BRI Jurisdictions in Private Sector Governance in Tax Matters

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Belt and Road Initiative Tax Journal 2023年第1期4卷 94-103页

作者： Hafiz choudhury Peter Hann The M Group Inc

Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from one country to *** jurisdictions need to ensure that potential investors have as much information as possible and can make accurate *** best course may be to move to-wards adopting the international accounting *** adoption of internation-al standards is considered by the International Accounting Standards Board(IASB)to be a low-cost option for developing countries if they do not have the administrative capacity to develop their own domestic accounting *** standards cover the treatment of taxation items,including deferred taxation,in the financial *** international accounting standard dealing with income tax is Inter-national Accounting Standards(IAS)*** this standard can lead to enhanced tax disclosure,transparency and *** view of the potential impact of the global minimum tax developed under Pillar Two of the OECD proposals,the IASB intends to amend IAS 12 to ensure that tax disclosures in the financial statements re-main *** IASB has proposed a temporary exception to IAS 12 in relation to recognition of deferred tax assets and liabilities relating to Pillar Two *** the IASB proposals an entity would however be required to disclose information for the current period on Pillar Two legislation enacted in the jurisdictions where it *** periods after the global minimum tax comes into effect,an entity would be required to separately disclose the liability to Pillar Two taxes.

关键词： Corporate governance Accounting standards Regional harmonisa-tion IAS 12 Global minimum tax Tax disclosure Tax transparency

Potent Anticancer Effect of PET-Fraction (PET-F) in Comparison with Other Commercial Products on Canine Cancer Cells

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Open Journal of Veterinary Medicine 2015年第5期5卷 101-110页

作者： Sensuke Konno Muhammad choudhury Department of Urology New York Medical College Valhalla USA

A variety of nutritional supplements are commercially available for the potential therapeutic purpose for dogs and other domestic animals with cancers. However, the efficacy of these supplements on those cancer-bearing animals has not been verified and remains uncertain, due to the lack of the sufficient scientific studies/data. To address this important issue, we examined actual anticancer effects of five selected commercial products on the two types of canine cancer models in vitro. Among them, PET-Fraction (PET-F) obtained from maitake mushroom has been shown to have potent anticancer effect on canine cancer cells. In comparison with this PET-F, possible anticancer effects of the rest of four products were examined. Two of four products were found to have the significant anticancer effects on both cancer cells, while other two products had little effects. Nevertheless, PET-F exhibited the best anticancer effect. Cell cycle analysis indicated that the PET- F-induced growth reduction was attributed to a G1 cell cycle arrest, and Western blot analysis further revealed that such a growth reduction was coupled with apoptosis. Moreover, anticancer activity of PET-F was remarkably enhanced with vitamin C, but no such synergistic effect was seen with other four products. Therefore, although two other products besides PET-F yet have anticancer activities, PET-F appears to be the most potent and promising commercial product that can be useful in effectively and safely treating canine cancers.

关键词： Canine Cancer Cells Commercial Supplements PET-Fraction Vitamin C Anticancer

Cervical Subcutaneous Emphysema;Sequelae from Occult Perforation of Sigmoid Diverticulum

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International Journal of Clinical Medicine 2010年第2期1卷 78-80页

作者： Mohammed choudhury Michael Vassallo Department of Elderly Medicine Royal Bournemouth Hospital

Background: An elderly lady presented with dyspnoea due to congestive cardiac failure. She was subsequently noted to have cervi-cal subcutaneous emphysema. Post mortem identified an occult perforation of a sigmoid diverticulum. Cervical subcutaneous em-physema is a recognised complication of gastrointestinal perforation;however, it is normally associated with upper gastrointestinal pathology, procedure related or sequel of existing disease. Summary: A perforated sigmoid diverticulum is a very rare cause of cer-vical subcutaneous emphysema. In this patient, signs and symptoms of peritonism were also late in onset and the location of the per-foration was not found despite high resolution imaging being used.

关键词： Subcutaneous Emphysema Perforation Diverticulum

Urban and Rural HIV Estimates among Adult Population (15 - 49 Years) in Selected States of India Using Spectrum Data

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World Journal of AIDS 2015年第3期5卷 226-237页

作者： Lincoln Priyadarshi choudhury Jayaraman Prabakaran Guwahati India Tamil Nadu State AIDS Control Society (TANSACS) Chennai India

HIV estimation has become a standard tool for understanding the epidemic. Although the majority of India’s population lives in rural areas, to date, an exploration of the urban and rural HIV epidemic has not been undertaken. The objective of this study is to develop HIV estimation based on urban and rural adult populations in selected states of India to understand the difference in HIV related indices geographically. Ten states were selected based on HIV prevalence levels-Andhra Pradesh, Tamil Nadu, Karnataka, Maharashtra, Manipur, and Nagaland, Mizoram, Punjab, Odisha and Jharkhand. Spectrum, version 4.53 beta 19, was used. Data files of Indian national estimation, 2010-11 which included population, HIV Sentinel Surveillance, Integrated Bio Behavioral Assessment and program coverage data, were used and alterations made wherever necessary. The urban and rural sub epidemic structures and their subpopulations were separately configured in the Estimation projection package and curve fitting done. Outputs for each state were separately analyzed. Findings show that HIV prevalence is lower in urban than rural areas in Tamil Nadu and Maharashtra;in Karnataka there is no difference in HIV prevalence in the urban and rural populations;and in the remaining seven states urban HIV prevalence is higher as compared to rural HIV prevalence. In the states of Andhra Pradesh, Tamil Nadu, Maharashtra, Odisha and Punjab, the number of people living with HIV, new HIV infections and deaths among people living with HIV is higher in the rural than in the urban population. An early and lower peak in HIV prevalence and incidence in the urban population was seen in Andhra Pradesh, Tamil Nadu, Karnataka and Naga-land, while in Maharashtra the rural peak was earlier and higher. Mizoram shows an earlier and lower peak in the rural population while Manipur shows an earlier and higher urban peak. In Odisha, the epidemic peaked earlier and was lower in the rural than the urban population. HIV preva

关键词： HIV Sentinel Surveillance HIV Estimation HIV Prevalence HIV Incidence High Risk Group Biological Behavioral Assessment

An Improved Singularity Free Self-Similar Model of Proton Structure Function

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Communications in Theoretical Physics 2017年第1期67卷 61-70页

作者： Baishali Saikia D.K.choudhury Department of Physics Gauhati UniversityGuwahati 781 014AssamIndia Physics Academy of North-East Guwahati 781 014AssamIndia

In this paper we make re-analysis of a self-similarity based model of the proton structure function pursued in recent years. The additional assumption is that it should be singularity free in the entire kinematic range of x:0 < x < 1. We also suggest a plausible singularity free form of the model, which has a wider phenomenological range of validity in Q^2 than the earlier ones.

关键词： self-similarity quark gluon

Fiscal Stimulus Measures in Response to COVID-19:A Comparative Analysis and Future Approaches for Key BRI Jurisdictions

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Belt and Road Initiative Tax Journal 2020年第1期1卷 85-92页

作者： Hafiz choudhury Daniel A.Witt The M Group Inc ITIC

The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential *** paper focuses on a review of the tax measures taken and seeks to identify the most effective *** commences with a brief look at the measures taken in the financial crisis of 2008/09,and then narrows the comparison down to tax policy measures with particular emphasis on China and key BRI *** paper concludes with recommendations for BRI *** most effective tax measures at this stage of the coronavirus crisis are those that can help businesses to improve their cash flow and stay in *** a later point,it may be necessary to introduce further measures to stimulate the *** has an important role to play in coordinating the tax policy responses to the crisis in BRI jurisdictions.

关键词： Fiscal stimulus measures Tax policy COVID-19 BRI jurisdictions OECD

Atmospheric diabatic heating–induced wave train from the Caspian Sea to South and East Asia during the summer monsoon season

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Atmospheric and Oceanic Science Letters 2020年第5期13卷 381-389页

作者： choudhury Devanil NATH Debashis CHEN Wen Center for Monsoon System Research Institute of Atmospheric PhysicsChinese Academy of SciencesBeijingChina College of Earth and Planetary Science University of Chinese Academy of SciencesBeijingChina

During the summer monsoon season,the authors observe a wave train that stretches from the northern Arabian Peninsula and Caspian Sea to the Indo-Gangetic plains along the foothills of the Himalaya and extending further east of the Tibetan *** trend analysis between 1979 and 2018 with NCEP–NCAR reanalysis data show that the diabatic heating flux(averaged over 1000 to 500 hPa)tends to decrease significantly over the Caspian Sea and its surrounding *** addition,the sea level pressure is increasing by^0.1 hPa yr-1 over the Caspian Sea,forming a high-pressure divergent center over *** divergent center is collocated with an anticyclonic circulation trend at 850 hPa over the Caspian *** decreasing diabatic heating flux modulates the local atmospheric circulation by increasing the surface pressure around the center of divergence,which further facilitates a wave train to propagate towards South and East *** wave train transports the moisture fluxes at 925 h Pa from the Caspian Sea,southeastward towards the South and East Asian monsoon region.

关键词： Moisture transport wave train diabatic heating Indian summer monsoon Caspian Sea

In-Situ Differentiation of Acidic and Non-Acidic Tundra via Portable X-ray Fluorescence (PXRF) Spectrometry

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Pedosphere 2016年第4期26卷 549-560页

作者： Somsubhra CHAKRABORTY David C. WEINDORF GARY J. MICHAELSON Chien Lu PING Ashok choudhury Tarek KANDAKJI Autumn ACREE Akriti SHARMA WANG Dandan Uttar Banga Krishi Viswavidyalaya Cooch Behar 736165 Department of Plant and Soil Science Texas Tech University Lubbock TX 79409 University of Alaska Fairbanks Palmer Research Center Palmer AK 99645 Louisiana State University Agricultural Center Baton Rouge LA 70803 College of Geography and Remote Sensing Nanjing University of Information Science and Technology Nanjing 210044

Frozen soils or those with permafrost cover large areas of the earth's surface and support unique vegetative ecosystems. Plants growing in such harsh conditions have adapted to small niches, which allow them to survive. In northern Alaska, USA, both moist acidic and non-acidic tundra occur, yet determination of frozen soil p Hs currently requires thawing of the soil so that electrometric pH methods can be utilized. Contrariwise, a portable X-ray fluorescence(PXRF) spectrometer was used in this study to assess elemental abundances and relate those characteristics to soil pH through predictive multiple linear regressions. Two operational modes, Soil Mode and Geochem Mode, were utilized to scan frozen soils in-situ and under laboratory conditions, respectively, after soil samples were dried and ground. Results showed that lab scanning produced optimal results with adjusted coefficient of determination(R^2) of 0.88 and 0.33 and root mean squared errors(RMSEs) of 0.87 and 0.34 between elemental data and lab-determined pH for Soil Mode and Geochem Mode, respectively. Even though the presence of ice attenuated fluoresced radiation under field conditions, adjusted R^2 and RMSEs between the datasets still provided reasonable model generalization(e.g., 0.73 and 0.49 for field Geochem Mode). Principal component analysis qualitatively separated multiple sampling sites based on elemental data provided by PXRF, reflecting differences in the chemical composition of the soils studied. Summarily, PXRF can be used for in-situ determination of soil pH in arctic environments without the need for sample modification and thawing. Furthermore, use of PXRF for determination of soil pH may provide higher sample throughput than traditional eletrometric-based methods, while generating elemental data useful for the prediction of multiple soil parameters.

关键词： frozen soil Gelisols Geochem Mode proximal sensing Soil Mode soil pH determination

射频消融对伴有心动过速—心动过缓的持续性房颤患者心率变异性的影响

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射频消融对伴有心动过速—心动过缓的持续性房颤患者心率变异性的...

作者： RAKEEB choudhury 郑州大学

学位级别：硕士

背景症状性持续性房颤(AF)患者伴心动过速-心动过缓(长间歇>2.5秒)以前通常使用永久性起搏器和抗心律失常药物治疗。对于此类患者,2016年发布的ESC房颤指南建议射频消融治疗,为IIa类推荐,证据等级C。心率变异性(HRV)测试是一种无创的方... 详细信息

背景症状性持续性房颤(AF)患者伴心动过速-心动过缓(长间歇>2.5秒)以前通常使用永久性起搏器和抗心律失常药物治疗。对于此类患者,2016年发布的ESC房颤指南建议射频消融治疗,为IIa类推荐,证据等级C。心率变异性(HRV)测试是一种无创的方法来测量自主神经系统中交感神经和副交感神经的张力及其对心脏的影响。目的1)比较持续性房颤伴心动过速-心动过缓患者射频消融前后的心率变异性变化。2)明确射频消融术在治疗房颤伴心动过缓的同时,对心率变异性的影响。方法本研究入选了自2017年1月至2018年12月在郑州大学第一附属医院的25例400岁的持续性房颤伴心动过速-心动过缓(长暂停时间>2.5秒)患者,他们在应用I类或II类抗心律失常药物(AAD,anti-arrhythmic drugs)治疗失败后接受射频消融(RFCA,Radiofrequency Catheter Ablation)治疗。入选患者在接受射频消融前后,分别行24小时动态心电图测量心率变异性和长间歇。分析了以下参数:SDNN(所有记录的窦性心搏NN间期的标准差)、PNN50(窦性相邻NN间期差值大于50ms的心搏数NN间期总搏数的百分比)和rMSSD(相邻NN间期差值的均方根)。连续变量以平均值±标准差表示。数据分析使用SPSS软件,利用T检验、皮尔逊卡方分析和曼惠特尼秩和检验评估。结果本课题入选了25名患者(n=25),其中17名男性(68%)和8名女性(22%),平均年龄63.16±8.46岁。患者接受药物治疗后、射频消融前的心率变异性显著降低或升高(SDNN=93.29±18.84,rMSSD=17.46±3.74,PNN50=3.85±2),提示自主神经系统失衡,而射频消融后所有患者的心率变异性在正常范围内或更接近正常范围(SDNN=135.57±11.12,rMSSD=30.064±17.74,PNN50=8.88±3.42)(P<0.03)。性别和年龄差异无统计学意义。RFCA对终止房颤的敏感性为95.8%(p=0.03)。与消融前相比,消融后患者心率变异指数在正常范围内或更接近正常范围,表明其健康状况有所改善(p=0.004)。只有2例患者经射频消融术没有完全消除长间歇,但与消融前的HRV参数相比,消融后HRV参数仍有改善。随访在3个月的随访中,23名患者均未出现长间歇。2名患者仍出现阵发性房颤伴心动过缓,偶发室性早搏,他们在继续服用抗心律失常药物后,在最初的3个月内没有任何症状发作。结论1)持续性房颤伴心动过速-心动过缓患者射频消融后较术前的心率变异性得到了改善。2)射频消融术在治疗房颤伴心动过缓的同时,可以改善心率变异性。

关键词：心率变异性射频消融房颤抗心律失常药物自主神经系统