Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues by Tomasz Słapczyński

“…Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income. …”
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Association between hemoglobin-to-red blood cell distribution width ratio and cognitive function in older US adults: a cross-sectional study based on the NHANES 2011–2014 by Fan Wang, Fan Wang, Xiangyang Wang, Chaowei Wang, Hao Liu, Zhixiu Xu, Dongli Li, Xiaowen Zhao, Jialu Zhao, Shaomin Li, Jianhua Zhao, Jianhua Zhao, Jianhua Zhao

“…After adjusting for multiple covariates, logistic regression analysis indicated a significant linear cognitive impairment between HRR and cognitive function. …”
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Prospective randomized study to evaluate and compare the post-procedural sexual function in patients undergoing semi-rigid ureterorenoscopy for distal ureteric stones in three diff... by Gajanan S. Bhat, Anuradha Shastry

“…This post-procedural reduction in sexual function could not be attributed to in situ stent alone. …”
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Design and Analysis of a Lightweight Composite Shipping Container Made of Carbon Fiber Laminates by Turkay Yildiz

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Multi-Hazard Vibration Control of Transmission Infrastructure: A Pounding Tuned Mass Damper Approach with Lifelong Reliability Analysis by Zhuoqun Zhang, Lizhong Qi, Jingguo Rong, Yaping Zhang, Peijie Li, Ziguang Jia

“…The proposed algorithm leverages the incremental dynamic analysis (IDA) method to compute structural fragility with regard to each type of disaster and integrates these findings with hazard functions to determine the probability of overall failure. …”
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C-peptide as a Therapy for Kidney Disease: A Systematic Review and Meta-Analysis. by James A Shaw, Partha Shetty, Kevin D Burns, Dean Fergusson, Greg A Knoll

“…In humans, the renal effects of exogenously delivered C-peptide were only studied in type 1 diabetics with either normal renal function or incipient nephropathy. Pooled analysis showed no difference in GFR (mean difference, -1.36 mL/min/1.73 m2, p = 0.72) in patients receiving C-peptide compared to a control group, but two studies reported a reduction in glomerular hyperfiltration (p<0.05). …”
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Effects of water stably-enriched with oxygen as a novel method of tissue oxygenation on mitochondrial function, and as adjuvant therapy for type 2 diabetes in a randomized placebo-... by Joan Khoo, Christoph E Hagemeyer, Darren C Henstridge, Sumukh Kumble, Ting-Yi Wang, Rong Xu, Linsey Gani, Thomas King, Shui-Boon Soh, Troy Puar, Vanessa Au, Eberta Tan, Tunn-Lin Tay, Carmen Kam, Eng-Kiong Teo

“…We evaluated the effects of water which is stably-enriched with oxygen (ELO water) to increase arterial blood oxygen levels, on mitochondrial function in the presence of normal- or high-glucose environments, and as glucose-lowering therapy in humans.…”
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Short-term consequences of daily consumption of the quinoa (Chenopodium quinoa Willd.) diet in normal and diabetic rats by Murali Adiga, S. D. Manjula, Dhiren Punja, Chakravarthy Marx Sadacharan, Dinesh Upadhya, K. Vasanthalaxmi, Nanda Acharya, Chinmay Suryavanshi

“…Results: Diabetic rats receiving 40% and 80% quinoa diets exhibited significant reductions in fasting blood glucose (p < 0.05) and alanine transaminase levels (p < 0.01), indicating improved glycemic and hepatic function. …”
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Effects of Self-Assisted Manual Therapy Combined with a High-Intensity Walking Program on Musculoskeletal Pain, Functionality, and Posture in Older Adults: A Multicentre Randomized... by Gemma Victoria Espí-López, Laura Fuentes-Aparicio, Rocío Cogollos-de-la-Peña, Lucas Monzani, Elena Marques-Sule, Dagmar Pavlu, Anna Arnal-Gómez

“…Conclusions: A combined protocol of self-assisted manual therapy and high-intensity walking, compared to high-intensity walking alone, improved musculoskeletal pain, functionality, and posture in older adults in the short term (over one month), with pain reduction maintained in the medium term (at the one-month follow-up).…”
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Stress Analysis and Stiffness Degradation of Open Cracks Composite Laminates Subjected to External Loads by Zhicheng Huang, Shengyun Su, Xingguo Wang, Fulei Chu

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A Numerical Analysis on Flow and Heat Transfer in the Entrance Region of an Axially Rotating Pipe by Shuichi Torii, Wen-Jei Yang

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A Comparative Analysis of Attitudes Toward Sexual Orientation and Gender Identity Minority People by B. J. Rye, Rebecca Goldszmidt

“…While there were some statistically significant rating differences between some SOGI targets (e.g., lesbians were rated more favourably than asexual women; 85% versus 83%, respectively), data reduction analyses (i.e., Principal Components Analysis) with the 11 SOGI target ratings supported the possibility of aggregating attitudes into a single SOGI target group variable. …”
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A Trimming Strategy for Mass Defects in Hemispherical Resonators Based on Multi-Harmonic Analysis by Yimo Chen, Fanrui Kong, Kai Zeng, Xiang Xi, Yan Shi, Dingbang Xiao, Xuezhong Wu

“…By integrating a rectangular pulse function into the mass distribution function to simulate etching grooves, spectral analysis revealed that groove depth and width determine the amplitude and gradient of introduced harmonics. …”
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Analysis of physiological and biochemical changes and metabolic shifts during 21-Day fasting hypometabolism by Zhongquan Dai, Hongyu Zhang, Xiukun Sui, Feng Wu, Cheng Zhang, Zhiqi Fan, Hailong Wang, Yaxiu Guo, Chao Yang, Siyu Jiang, Linjie Wang, Bingmu Xin, Yinghui Li

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Effects of sleep deprivation on heart rate variability: a systematic review and meta-analysis by Suling Zhang, Xiaodan Niu, Jinke Ma, Jinke Ma, Xin Wei, Xin Wei, Jun Zhang, Jun Zhang, Weiping Du

“…Meta-analyses were performed using Review Manager 5.4 and Stata 17.0 software.ResultsA total of 11 eligible studies involving 549 participants were included. The meta-analysis revealed that: (1) In the time domain, sleep deprivation was associated with a non-significant reduction in SDNN (p &gt; 0.05), while RMSSD showed a significant decrease (p &lt; 0.05). (2) In the frequency domain, both LF and LF/HF significantly increased after sleep deprivation (p &lt; 0.05), whereas HF showed a decreasing trend that did not reach statistical significance (p &gt; 0.05).ConclusionThis meta-analysis indicates that sleep deprivation may impair cardiac autonomic function, as evidenced by decreased RMSSD and increased LF and LF/HF, suggesting sympathetic predominance and vagal suppression. …”
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Does Government Spending Reduce Poverty in Local Economies? A Dynamic GMM Analysis by Cut Dian Fitri, Khairul Amri

“…We specifically examine the effects of expenditures on health, education, and economic functions on poverty levels. Utilizing panel data from 11 districts and cities in Jambi Province between 2016 and 2023, we employ a dynamic Generalized Method of Moments (GMM) model for robust analysis. …”
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Exploring Quantum Capacitance and Adsorption Energy of Alkali Metal on NiO Using First‐Principles DFT Calculations by Sandesh V. Gaikwad, Pushpinder G. Bhatia, Digambar M. Sapkal, Deepak P. Dubal, Gaurav M. Lohar

“…ABSTRACT This study presents an analysis of the structural, electronic, and surface properties of NiO using first‐principles density functional theory (DFT) calculations. …”
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Domain-Separated Quantum Neural Network for Truss Structural Analysis with Mechanics-Informed Constraints by Hyeonju Ha, Sudeok Shon, Seungjae Lee

“…Even within the same QNN architecture, the separate-domain approach outperforms the single-domain model with a 6.25% reduction in parameters. The proposed index-based QNN model has demonstrated practical applicability for structural analysis and shows strong potential as a quantum-based numerical analysis tool for future applications in building structure optimization and broader engineering domains.…”
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The effect of openings in URM infills on the seismic resilience of a reinforced concrete building by Prasanth S, Goutam Ghosh, Praveen Kumar Gupta, Virendra Kumar, Prabhu Paramasivam

“…Although much research was developed about the effects of openings on the building performance, studies on assessing functionality reduction and resilience of a building in post-disaster scenarios are very few. …”
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Effects of cold-water immersion on health and wellbeing: A systematic review and meta-analysis. by Tara Cain, Jacinta Brinsley, Hunter Bennett, Max Nelson, Carol Maher, Ben Singh

“…While meta-analysis showed no significant effects on immune function immediately (SMD: -0.16 [95% CI: -0.82, 0.51], p >  0.05) or 1 hour (SMD: -0.18 [95% CI: -1.09, 0.74], p >  0.05) post-CWI, narrative synthesis suggested longer-term benefits, including a 29% reduction in sickness absence among participants who took cold showers. …”
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