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Measures to Improve Business Environment from a Tax Administration perspective:The Case of Inland Revenue Board of Malaysia

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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

Evolution of Acquired Humoral Immunity after Full Vaccination against sARs-CoV-2. IgG Levels in Healthcare Workers at 6 and 9 Months

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World Journal of Vaccines 2023年第2期13卷 13-32页

作者： Victoria Delicado-Useros esther Navarro-Rodenas Indalecio-M sánchez-Onrubia Carmen Ortega-Martínez Antonia Alfaro-Espín Juan-D pérez-serra Francisco García-Alcaraz Julia Lozano-serra Lorena Robles-Fonseca Teresa pérez-Domenech Nursing Faculty Castilla-La Mancha University Nursing & Society Research Group Albacete Spain Emergency Department General Hospital Almansa Spain Emergency Department General Hospital Albacete Spain Nursing Faculty Nursing & Society Research Group Universidad de Castilla-La Mancha Albacete Spain Emergency Department Son Espasses Universitary Hospital Palma de Mallorca Spain Departament of Clinical Microbiology in Albacete General Hospital Albacete Spain

Background: The COVID-19 pandemic continues to be a major worldwide health problem. The present study aims to contribute to surveillance of the immune and clinical response of vaccines to sARs-CoV-2. Methods: Observational medication study on acquired immunity and effectiveness of vaccines. population: 620 workers in the health service of Almansa (spain). Representative sample of 150 individuals. sociodemographic, clinical, and epidemiological data and samples were recorded to determine anti-sARs-CoV-2 serum IgG levels 6 and 9 months after vaccination with pfizer. Results: Mean age 46.45 years;76% women;85.1% working in a hospital. 19.3% had had COVID-19 in the year prior to vaccination. 96.7% were fully vaccinated with pfizer/BioNTech. At 6 months, 100% seropositivity and mean IgG levels of 3017.2 AU/ml. significant variations in IgG levels in individuals with prior COVID-19 infection and smokers. At 9 months, 99.3% remained seropositive;2.8% infected after vaccination. The repeated measures analysis showed a difference in means of 669.0 AU/ml (significant decrease in IgG levels of 28.9%). Conclusion: Antibody levels remained positive 6 and 9 months after vaccination, although IgG levels were found to decay.

关键词： Acquired Immunity sARs-CoV-2 Vaccine IgG level Healthcare Workers COVID-19 Incidence Rate

New approaches in angiogenic targeting for colorectal cancer

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World Journal of Gastroenterology 2007年第44期13卷 5857-5866页

作者： Aleix prat esther Casado Javier Cortés Department of Medical Oncology Vall d'Hebron University Hospital Barcelona Spain Department of Medical Oncology Vall d'Hebron University Hospital Barcelona Spain Department of Medical Oncology Hospital General de Manresa Barcelona Spain

Colorectal carcinoma （CRC） is one of the leading causes of cancer death worldwide. In the last decade, the addition of irinotecan and oxaliplatin to standard fluorouracil-based chemotherapy regimens have set the new benchmark of survival for patients with metastatic CRC at approximately 20 too. Despite these advances in the management of CRC, there is a strong medical need for more effective and well-tolerated therapies. The dependence of tumor growth and metastasis on blood vessels makes angiogenesis a rational target for therapy. One of the major pathways involved in this process is the vascular endothelial growth factor （VEGF） and its receptors （VEGFR）. In 2004, the first agent targeting angiogenesis, bevacizumab （BV）, was approved as an adjunct to first-line cytotoxic treatment of metastatic CRC. The role of BV as part of adjuvant treatment and in combination with other targeted therapies is the subject of ongoing trials. However, BV is associated with an increase in the risk of arterial thromboembolic events, hypertension and gastrointestinal perforations and its use must be cautious. Novel VEGFR TK inhibitors with different ranges of nanomolar potencies, selectivities, and pharmacokinetic properties are entering phase 111 trials for the treatment of cancer. Conversely, one of these novel agents, vatalanib, has been shown not to confer survival benefit in first and second-line treatment of advanced CRC. The basis of these findings is being extensively evaluated. Ongoing and new well-designed trials will define the optimal clinical application of the actual antiangiogenic agents, and, on the other hand, intensive efforts in basic research will identify new agents with different antiangiogenic approaches for the treatment of CRC. In this review we discuss and highlight current and future approaches in angiogenic targeting for CRC.

关键词： Angiogenesis inhibitors Vascular endothelial growth factor VEGF receptors Bevacizumab Vatalanib Colorectal carcinoma

The spectrum of building block conformers sustains the biophysical properties of clinically-oriented self-assembling protein nanoparticles

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science China Materials 2022年第6期65卷 1662-1670页

作者： Eric Voltà-Durán Julieta M sánchez Hèctor-López-Laguna Eloi parladé Laura sánchez-García Alejandro sánchez-Chardi Ario de Marco Ugutz Unzueta esther Vázquez Antonio Villaverde Institut de Biotecnologia i de Biomedicina Universitat Autònoma de BarcelonaBellaterra 08193BarcelonaSpain Departament de Genètica i de Microbiologia Universitat Autònoma de BarcelonaBellaterra 08193BarcelonaSpain CIBER de Bioingeniería Biomateriales y Nanomedicina(CIBER-BBN) Bellaterra 08193BarcelonaSpain Instituto de Investigaciones Biológicas y Tecnológicas(IIBYT)(CONICET-Universidad Nacional de Córdoba) ICTA&Cátedra de Química BiológicaDepartamento de QuímicaFCEFyNUNC.Av.Velez Sarsfield 1611X 5016GCA CórdobaArgentina servei de Microscòpia Universitat Autònoma de BarcelonaBellaterra 08193BarcelonaSpain Departament de Biologia Evolutiva Ecologia i Ciències AmbientalsFacultat de BiologiaUniversitat de Barcelona08028 BarcelonaSpain Laboratory for Environmental and Life sciences University of Nova GoricaNova Gorica 5000Slovenia Biomedical Research Institute sant pau(IIB sant pau) Sant Antoni Ma Claret 16708025 BarcelonaSpain

Histidine-rich peptides confer self-assembling properties to recombinant proteins through the supramolecular coordination with divalent *** fact allows the cost-effective,large-scale generation of microscopic and macroscopic protein materials with intriguing biomedical *** such materials,resulting from the simple bioproduction of protein building blocks,homomeric nanoparticles are of special value as multivalent interactors and drug ***,we have here identified that the assembly of a given His-tagged protein might render distinguishable categories of self-assembling protein *** fact has been scrutinized through the nanobody-containing fusion proteins EM1-GFp-H6 and A3C8-GFp-H6,whose biosynthesis results in two distinguishable populations of building *** one of them,the assembling and disassembling is controllable by ***,a second population immediately self-assembles upon purification through a non-regulatable pathway,rendering larger nanoparticles with specific biological *** structural analyses of both model proteins and nanoparticles revealed important conformational variability in the building *** fact renders different structural and functional categories of the final soft materials resulting from the participation of energetically unstable intermediates in the oligomerization *** data illustrate the complexity of the Hismediated protein assembling in recombinant proteins but they also offer clues for a better design and refinement of protein-based nanomedicines,which,resulting from biological fabrication,show an architectonic flexibility unusual among biomaterials.

关键词： recombinant proteins self-assembling protein materials nanoparticles biomaterials

supporting nurse practitioner education:preceptorship recruitment and retention

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International Journal of Nursing sciences 2018年第2期5卷 115-120页

作者： Eric staples esther sangster-Gormley Independent Nursing practice Consultant AncasterONCanada Faculty of Human and social Development University of VictoriaVictoriaBCCanada

Objectives:Clinical experience is an essential component of nurse practitioner(Np)education that relies heavily on *** and retention of preceptors is challenging due to many variables that can affect Np education and *** surveyed Canadian Np programs to understand their preceptorship structures,how they support preceptorship,and to identify gaps and challenges to recruitment and retention of ***:An 18-item survey,developed by the Np Education Interest Group,was distributed to 24 universities across 10 Canadian *** validity and reliability was assessed by experienced Nps and Np *** were analyzed using relative frequency statistics and thematic *** consisted of administrative staff and/or faculty designated as responsible for recruitment and retention of Np ***:seventeen returned surveys were analyzed and demonstrated more similarities than differences across Canada's Np programs,particularly related to barriers affecting recruitment and retention of *** findings identified Np programs have too many students for the number of available clinical sites/preceptors,resulting in overutilization,burnout,or refusal to take *** with other health disciplines for clinical placements was identified as a challenge to *** commented they lack time to recruit,provide follow-up,offer support,or seek preceptors'feedback due to competing work *** identified the need for standardized funding for preceptor remuneration and recognition across the ***:The findings suggest the need for exploring a wider intraprofessional collaboration among graduate Np programs/faculty,clinical placement sites,and Nps to facilitate the recruitment and retention of preceptors.

关键词： nurse Canada retention

Research on Axial Compressive Behavior of Fiber Reinforced polymer (FRp) Concrete-filled steel Tubes with Timber Infills

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Research on Axial Compressive Behavior of Fiber Reinforced P...

作者： BWIZA esther 江苏大学

学位级别：硕士

新型FRp-混凝土填充钢管与木材填充复合柱由纤维增强聚合物(FRp)布或管、木芯、混凝土和钢管组成。钢管和外接FRp材料限制了混凝土的横向膨胀,提高了混凝土开裂后的延性性能;内部木芯可有效提高复合柱的变形能力,同时显着减轻复合柱的... 详细信息

新型FRp-混凝土填充钢管与木材填充复合柱由纤维增强聚合物(FRp)布或管、木芯、混凝土和钢管组成。钢管和外接FRp材料限制了混凝土的横向膨胀,提高了混凝土开裂后的延性性能;内部木芯可有效提高复合柱的变形能力,同时显着减轻复合柱的重量。新型FRp-混凝土填充钢管加木芯复合柱具有环保、节能、减排、可持续发展等优点。本文采用实验研究、数值模拟和理论分析方法研究新型复合柱的轴向受压行为。(1)根据木芯直径,GFRp(玻璃纤维增强聚合物)层厚、层角设计10个复合柱试件,进行轴向压缩试验。结果表明,每个试件的破坏过程大致分为两个阶段:线弹性阶段和弹塑性阶段。适用于不同木芯尺寸的样品,试片表面鼓起,多处出现象脚。在加载的后期,外表面的GFRp布被拉断,凸起。从外面可以看到里面的钢管屈曲。是有裂缝的钢管,将试件内部的钢管从裂缝处撕开,直到试件的承载能力下降,才停止加载。随着外部GFRp布层数量的增加,内部混凝土由于钢管的存在而分散。从试件的载荷-位移曲线可以看出,所有试件均为延性破坏。随着玻璃钢布的不同铺设角度,外层玻璃钢布出现起皱、翘曲,多处出现象脚,直至内层钢管扣住外层玻璃钢布沿一定角度拉开,装载停止。从试件的载荷-位移曲线可以看出,所有试件均为延性破坏。(2)当复合柱试件木芯尺寸增大时,复合柱的极限承载力(p)减小,各试件的初始刚度(K)有下降趋势,但延性性能(DI)和能耗性能(TA)有显着提高;平均减少29.6%,载重比(p)平均仅下降18.1%。平均K值下降21.3%,而平均K/W值仅下降7.9%;DI平均增加43.9%,(DI/W)平均增加69.8%。TA平均增长27.8%,TA/W平均增长48.1%。木芯可有效提高复合柱的载重比和延展性。随着复合柱极限承载力的降低,各试件的初始刚度、延性和能耗性能降低;随着GFRp铺装角度的增大,复合柱的极限承载力和能耗性能均提高。(3)采用有限元分析软件ABAQUs建立了新型FRp-混凝土填充钢管与木材填充复合柱轴压有限元分析模型,模拟试件的位移加载过程,分析了试件的变形和应力云图。组件,并通过极限承载能力。将模拟值与测试结果进行比较。模拟值与测试值最大误差为15.2%,试件平均误差为5%。复合柱的极限承载力随着木芯直径的增大而减小,随着GFRp层厚和层角的增大而增大。(4)基于极限平衡理论,建立新型复合柱受力分析模型,考虑木芯直径、GFRp层厚、层角等主要参数,引入参数约束率和稳定因子。给出了一种新型FRp-混凝土填充钢管加木复合柱的极限轴向承载力计算公式。

关键词：复合柱玻璃钢木芯钢管混凝土轴向压缩极限承载能力

Information literacy instruction: theory and practice

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Microstructural Characterization and Tensile Behavior of Rutile(TiO_2)-Reinforced AA6063 Aluminum Matrix Composites prepared by Friction stir processing

丛书名： Information literacy sourcebooks

2009年

作者： esther s. Grassian and Joan R. Kaplowitz.

来源：畅想之星图书光盘版（南... 评论

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Acta Metallurgica sinica(English Letters) 2019年第1期32卷 52-62页

作者： sahayam Joyson Abraham Isaac Dinaharan Jebaraj David Raja selvam esther Titilayo Akinlabi Department of Mechanical Engineering V V College of Engineering Department of Mechanical Engineering science University of Johannesburg Auckland Park Kingsway Campus Department of Mechanical Engineering Karunya Institute of Technology and Sciences

Rutile(TiO_2) particle-reinforced aluminum matrix composites were prepared by friction stir processing. The microstructure was studied using conventional and advanced characterization techniques. TiO_2 particles were found to be dispersed uniformly in the composite. Clusters of TiO_2 particles were observed at a higher particle content of 18 vol%. The interface between the TiO_2 particle and the aluminum matrix was characterized by the absence of pores and reactive ***-grain boundaries, ultra-fine grains and dislocation density were observed in the composites. TiO_2 particles improved the mechanical properties of the composites. However, a drop in tensile strength was observed at a higher particle content due to cluster formation. All the prepared composites exhibited ductile mode of fracture.

关键词： Aluminum matrix composites Friction stir processing Rutile Microstructure Tensile strength

Monocyte-secreted Wnt5a interacts with FZD5 in microvascular endothelial cells and induces angiogenesis through tissue factor signaling

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Journal of Molecular Cell Biology 2014年第5期8卷 380-393页

作者： Gemma Arderiu sonia Espinosa esther pena Rosa Aledo Lina Badimon Cardiovascular Research Center (CsIC-ICCC) Institut d'Investigaci6 Biomedica Sant Pau (llB-Sant Pau) and Universitat Autonoma de Barcelona (UAB)Barcelona 08025 Spain

Angiogenesis during reactive and pathologic processes is characteristically associated with inflammation. Inflammatory cells partici- pate in angiogenesis by secreting different molecules that affect endothelial celt functions. We had previously shown that induced tissue factor （TF） expression in activated rnicrovascular endothelial celts （rn EC） is able to induce angiogenesis via autocrine regulation. However, the signals that induce TF expression in mEC are not fully known. Here, we demonstrate that rnonocyte paracrine cross-talk with mECs triggers rnEC-TF expression. We have identified that rnonocyte-secreted Wnt5a induces TF expression in rnEC and function-ally induces celt rnonolayer repair and angiotube formation in vitro as well as rnicrovesset formation in vivo. Monocyte-secreted Wnt5a activates FZD5 in mECs, which signals to induce the release of intraceUular Ca2＋ and increase NFKB transcription activity and TF gene expression. In sum, Wntsa secreted by monocytes signals through the noncanonical Wnt-FZD5 pathway in mECs to induce TF expression that induces angiogenesis by autocrine regulation.

关键词： wnt5a tissue factor microvascular endothelial cells monocytes angiogenesis