Effective Rate Research Articles

Measuring firm exposure to government agencies

We use textual analysis of mandatory accounting filings to develop firm-level, time-varying measures of exposure to individual government agencies including the Securities Exchange Commission (SEC) and Internal Revenue Service (IRS). The measures vary predictably across industries and with agency-specific events such as the Sarbanes Oxley Act at the SEC and budget cuts at the IRS. The measures positively relate to undisclosed agency investigations and financial statement downloads. Firms' total exposure across government agencies negatively relates to their profitability, consistent with exposure to government agencies imposing net costs. Consistent with a causal interpretation of these results, the positive stock market reaction to the surprise election of Donald Trump, who promised to reduce the power of government agencies, positively varies with firms' exposure to government agencies. As initial applications of our measures, we demonstrate that expanded SEC oversight increases firms' stock liquidity and reduced IRS oversight decreases firms’ effective tax rates.

Assessment of natural radioactivity levels and hazard indicators in Tarakeshwor Municipality, Nepal through in-situ technique and multivariate analysis

The evaluation of primordial radionuclide concentrations in rapidly urbanized and concrete-laden areas through the importation of construction materials from various regions of Nepal is both important and essential. This study utilized a portable gamma-ray spectrometer (PGIS 2) to analyze the distribution of three natural radionuclides: uranium (238U), thorium (232Th), and potassium (40K) in Tarakeshwor Municipality, Kathmandu, Nepal. The measured dose rates ranged from 70.22 nSv hr−1 to 163.66 nSv hr−1, with an average of 124.65±20.29 nSv hr−1, surpassing the global average of 59 nSv hr−1. The activity concentrations of 40K, 238U, and 232Th exceeded global averages, indicating relatively higher natural radioactivity concentrations in the region. Specifically, the average values for 40K, 238U, and 232Th were 935.26±172.30 Bq kg−1, 80.47±15.53 Bq kg−1, and 80.44±18.58 Bq kg−1, respectively. The calculated radium equivalent (Raeq) ranged from 132.26 to 351.22 Bq kg−1, and the annual gonadal equivalent dose (AGED) varied from 372.61 to 1028.81 μSv yr−1. The annual effective dose rates for indoor and outdoor environments were 0.54±0.09 mSv yr−1 and 0.15±0.03 mSv yr−1, respectively, both exceeding the global average. The representative level index (RLI) within the study area averaged 1.96±0.32, indicating an elevated radiation risk. The excess lifetime cancer risk (ELCR) values for outdoor and indoor environments were 0.52×10−3 ±0.09 ×10−3 and 1.87 ×10−3 ±0.31×10−3, respectively, surpassing the world average. Additionally, external hazard indices (Hex) ranged from 0.36 to 0.59, while internal hazard indices (Hin) ranged from 0.38 to 1.20, both indicating values higher than UNSCEAR recommendations. These findings underscore the necessity for further experimental analysis employing ex-situ equipment. The data generated in this study can provide a valuable baseline for future assessments and interventions in radiation risk management guidelines within the country.

Effect of pretreatment and activation conditions on pore development of coal-based activated carbon

Abundant pore volume and appropriate pore configuration are two crucial characteristics of high-performance carbonaceous adsorbents and catalysts. In this study, influences of pre-treatments (e.g., breaking, sieving and ash removal by acid) and activation conditions (e.g., activation time) on pore parameters (including BET surface area, pore diameter and pore hierarchy degree) of resultant activated carbon were systematically investigated. In addition, the difference between conventional carbonization-activation (i.e., the two-step preparation method) and one-step activation in pore development of activated carbons was revealed. The sample prepared by a 120-minute one-step activation exhibited a BET surface area high to 1038.1 m2/g and a pore hierarchy at 50.7 %. Based on the kinetics analysis using TGA reactor, reaction between the activator (i.e., CO2) and carbon matrix was enhanced in one-step activation, contributing to the generation of mesopores. Remarkably, a new indicator, Effective Activation Rate (EAR) was proposed to accurately describe the activation rate in one-step synthesis after decoupling the release of moisture and volatile compounds. The above conclusions provide guidance for flexibly regulating the pore configurations of activated carbons derived from natural precursors.

Comparison of optical trapping wavelengths for nanoscopic diamonds containing nitrogen-vacancy centers

In this article, we explore the effect of two different infrared (IR) laser wavelengths on the optical properties of trapped nano-diamonds containing high-density ensembles of nitrogen vacancy (NV) centers. We investigate 975 nm and 1064nm wavelengths for trapping lasers and find that NV photoluminescence quenching is more prominent for 1064nm illumination than for 975 nm illumination when simultaneously excited with a 532 nm laser. In order to understand the underlying mechanism, we develop a rate-equation-based model that takes into account various transition probabilities. The model suggests that the findings cannot be explained only by imposing modification of the NV charge-state ratio under varied illumination wavelengths, and, thus, we speculate that the effective ionization and recombination rates associated with NV charge states for the studied samples are highly wavelength-dependent in the probed regime. Importantly, the results demonstrate that 975 nm laser is desirable for optical trapping of NV-diamonds, especially for NV-based sensing applications.

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

ABSTRACT Our paper develops a new transaction cost model of tax-motivated income shifting. We analytically show that income shifted by U.S. multinational parent corporations into their tax haven subsidiaries differs from predictions based only on tax rate differences because of the transaction costs of shifting income into tax haven subsidiaries. Our model predicts that e-commerce facilitates greater income shifting by lowering the transaction costs of income-shifting operations, which theoretically supports our focus on actual income shifting instead of the traditional focus on effective tax rates alone. Empirically, we find that greater numbers of multinational corporations’ dot-sized tax havens significantly increase profits shifted out of their U.S. parent corporations and also show with a separate estimation that this amount is similar to amounts shifted into their tax haven subsidiaries, consistent with income shifting being a zero-sum strategy. This novel approach documents income shifting materially increasing with e-commerce activities that lower transaction costs. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: H26; L81; F38; M48.

Clinical Study of Carbon Dioxide Laser and Pelvic Floor Function Exercise for Urinary Incontinence Complicated by Genitourinary Syndrome of Menopause.

Urinary incontinence is common in patients with genitourinary syndrome of menopause (GSM). A retrospective cohort study was conducted to analyse the clinical efficacy of carbon dioxide laser combined with pelvic floor functional exercise for GSM with urinary incontinence, aiming to provide evidence for its clinical treatment. Patients diagnosed with GSM and urinary incontinence and admitted to our hospital from January 2021 to December 2022 were included and allocated to a control group (pelvic floor function exercise) and combined group (carbon dioxide laser combined with pelvic floor function exercise). Confounding factors among the groups were balanced by the propensity score matching method. The clinical efficacy, GSM scale scores, urinary indicators, urinary incontinence quality of life scale (I-QOL) scores and the degree of urinary incontinence of the groups were compared. A total of 192 patients were included in this study, and 36 cases were included in each group after the propensity scores were matched. No statistical difference in baseline data was found between the groups (p > 0.05). The combined group had higher total effective rate and I-QOL scores but lower GSM symptom scale scores than the control group. Urination during daytime and nighttime was less frequent in the combined group than in the control group, which showed a lower degree of urinary incontinence (p < 0.05). Combining carbon dioxide laser treatment with pelvic floor exercises is potentially effective for patients with GSM and urinary incontinence. This combined approach not only alleviated GSM and urinary incontinence symptoms but also reduced the severity of urinary incontinence, promoted bladder function recovery and enhanced overall quality of life.

Interlayer repair with porcine small intestinal submucosa versus internal repair with tragus cartilage in endoscopic tympanoplasty

ObjectiveEndoscopic tympanoplasty includes various surgical methods, such as internal repair, interlayer repair, and external overlay. This technique requires autologous materials, allografts, and xenografts, which are used to repair tympanic membrane (TM) perforation. To obtain good results, appropriate surgical methods and repair materials should be selected. This study aims to assess the efficacy of repairing refractory TM perforations in the porcine small intestinal submucosa (SIS) during transcanal endoscopic type I tympanoplasty. MethodA retrospective chart review was performed on patients who underwent TM perforation repair with porcine SIS and tragus cartilage between January 2022 and September 2022 at Sir Run Run Shaw Hospital, Zhejiang University School of Medicine. Perforation size, tympanic status, pre- and postoperative symptoms, follow-up data, wound healing rates, and hearing improvement were analysed. ResultsOf the 115 patients included in the study, 56 underwent interlayer repair with porcine SIS of the TM, and 59 patients underwent internal repair with tragus cartilage. No significant difference was found between the two groups at baseline in terms of age, sex, disease course, perforation side, tympanic status, underlying disease, or preoperative infection. The total postoperative effective rate of interlayer implantation with porcine SIS was 91.07% (51 patients), and that of internal implantation with tragus cartilage was 88.14% (52 patients). No significant difference was found in terms of the graft success rate between the two surgical methods (p = 0.887). Postoperative pure tone auditory (PTA) and air-bone gap (ABG) density significantly increased in both groups compared with before surgery (p < 0.05). However, the postoperative PTA and ABG density were not significantly different 3 months post-surgery between the two groups (p > 0.05). Compared to those in the internal implantation group, the patients in the interlayer group had a shorter operation duration (51.36 ± 6.76 min vs. 59.71 ± 7.45 min, t = 6.298, p < 0.001) and less blood loss (11.91 ± 2.61 mL vs. 15.27 ± 2.57 mL, t = 7.019, p < 0.001). ConclusionsOur study suggests that the porcine SIS, as well as the tragus cartilage, has a high success rate in repairing irreversible TM perforation. Endoscopic tympanoplasty via interlayer implantation with porcine SIS offers distinct advantages, including the absence of donor-site incision and scar formation, and ease of graft modification and manipulation.

Efficacy of acupuncture-related therapy in the treatment of primary dysmenorrhea: A network meta-analysis of randomized controlled trials

ObjectivesIn order to compare and rank the most effective acupuncture therapy for primary dysmenorrhea and provide evidence-based medical support for clinical treatment of this disease. MethodsA comprehensive search was conducted on China National Knowledge Infrastructure (CNKI), Wanfang Database, Information Chinese Journal Service Platform (VIP), China Biomedical Literature Service System (SinoMed), PubMed, Web of Science, Embase, and Cochrane Library databases from their inception to May 1, 2023. The Cochrane Collaboration Risk of Bias Tool was used to evaluate bias risk, and the GeMTC package of Stata 15.1 software and R 4.3.1 software was used to perform network Meta-analysis. Results70 studies were included, including 5772 patients with primary dysmenorrhea, involving 25 kinds of acupuncture techniques commonly used in clinic. The quality of the included literature was low, most of them did not mention the registration information of clinical trial centers, and the specific sample size estimation method was unclear. Some literature did not explain the specific random method, distribution concealment and blindness, so there was a certain publication bias and small sample effect. Results showed that for improving the clinical effective rate, the top three treatments were salt-separated moxibustion, massotherapy + acupoint patching, acupuncture + heat-sensitive moxibustion. In terms of reducing the visual analogue scale(VAS), the top three treatments were massotherapy + acupoint patching, acupuncture + acupoint patching and warm acupuncture. In terms of alleviating cox menstrual symptom scale (CMSS), the top three treatments were acupuncture + acupoint patching, acupoint patching and point embedding. In relieving TCM symptom score, the top three treatments were acupoint patching + heat-sensitive moxibustion, acupoint patching and moxibustion. ConclusionDifferent acupuncture therapies have more advantages than oral analgesics in improving the clinical effective rate, reducing VAS score, reducing CMSS score, and alleviating TCM symptom score. Among them, massage therapy + acupoint patching, acupuncture + acupoint patching and acupoint patching may be the best solutions for the treatment of primary dysmenorrhea. However, more large-sample, multi-center and high-quality randomized controlled trials are needed to demonstrate.

Network Meta-analysis of traditional Chinese medicine injections in treatment of chronic pulmonary heart disease

Based on the network Meta-analysis, the efficacy and safety of different traditional Chinese medicine(TCM) injections in the treatment of chronic pulmonary heart disease(CPHD) were systematically evaluated. CNKI, Wanfang, VIP, SinoMed, Web of Science, PubMed, EMbase, and Cochrane Library were searched to collect randomized controlled trial(RCT) of TCM injection in the treatment of CPHD from inception to October 1, 2023. The quality of the included studies was evaluated by the bias risk assessment tool recommended by the Cochrane systematic evaluation manual version 5.3. Stata 17.0 and RevMan 5.4 software were used for statistical analysis of the data. Finally, 103 RCTs were included, involving 9 332 patients and 13 kinds of TCM injections. Network Meta-analysis yielded the following results.(1)In terms of improving the total clinical effective rate, the top three intervention measures in SUCRA ranking are Shuxuetong Injection + conventional western medicine&gt;Ligustrazine Injection + conventional western medicine&gt;Xinmailong Injection + conventional western medicine.(2)In terms of reducing pulmonary artery pressure, the top three intervention measures in SUCRA ranking are Salvia Miltiorrhiza Ligustrazine Injection + conventional western medicine&gt;Ligustrazine Injection + conventional western medicine&gt;Shenmai Injection + conventional western medicine.(3)In terms of improving left ventricular ejection fraction(LVEF), the top three intervention measures in SUCRA ranking are Xinmailong Injection + conventional western medicine&gt;Danhong Injection + conventional western medicine&gt;Ginkgo Damo Injection + conventional western medicine.(4) In terms of reducing brain natriuretic peptide(BNP), the top three intervention measures in SUCRA ranking are Xinmailong Injection + conventional wes-tern medicine&gt;Ginkgo Damo Injection + conventional western medicine&gt;Danhong Injection + conventional western medicine.(5) In terms of increasing arterial oxygen partial pressure(PaO_2) and reducing arterial carbon dioxide partial pressure(PaCO_2), the top three intervention measures in SUCRA ranking are Shenxiong Glucose Injection + conventional western medicine&gt;Shenmai Injection + conventional western medicine&gt;Shenfu Injection + conventional western medicine.(6) In terms of improving arterial oxygen saturation(SaO_2), the top three intervention measures in SUCRA ranking are Salvia Miltiorrhiza Ligustrazine Injection + conventional western medicine&gt;Xinmailong Injection + conventional western medicine&gt;Shenmai Injection + conventional western medicine.(7) In terms of increasing the percentage of forced expiratory volume in the first second(FEV_1%), the top three intervention measures in SUCRA ranking are Shenfu Injection + conventional western medicine&gt;Tanshinone Sodium Ⅱ_A Sulfonate Injection + conventional western medicine&gt;Shenmai Injection + conventional western medicine.(8) In terms of increasing the proportion of forced expiratory volume to forced vital capacity in the first second(FEV_1/FVC), the top three intervention measures in SUCRA ranking are Salvia Miltiorrhiza Ligustrazine Injection + conventional western medicine&gt;Shuxuetong Injection + conventional western medicine&gt;Danhong Injection + conventional western medicine.(9) In terms of safety, neither the experimental group nor the control group experienced any serious adverse drug reactions during the treatment period. In summary, combining TCM injection with conventional western medicine treatment can improve the comprehensive efficacy of treating CPHD, reduce pulmonary artery pressure, and improve cardiopulmonary function and arterial blood gas levels. However, due to the limitations of the quality and quantity of research methodology included, the above conclusions need to be further validated by more well-designed and high-quality RCT.

Intervention of hypertension by acupuncture-related therapies: A network meta-analysis.

The prevalence of essential hypertension contributed significantly to morbidity and mortality rates. Acupuncture-related therapies were commonly employed in hypertension treatment. Nevertheless, a lack of conclusive evidence left uncertainties regarding the optimal strategies for managing hypertensive populations. Conduct a comprehensive systematic review to evaluate the existing clinical evidence about the effectiveness of acupuncture and moxibustion-related therapies in managing hypertension, by employing network meta-analysis techniques. A comprehensive electronic search was conducted across n of databases. This search covered studies available up to October 2022. Randomized controlled trials assessing acupuncture and moxibustion-related therapies in managing hypertension based on traditional Chinese medicine were screened. Primary outcome measures included the antihypertensive effectiveness rate, variations in blood pressure and the incorporation of Traditional Chinese Medicine (TCM) syndrome manifestations. The review follows the guidelines outlined in the PRISMA statement. We identified a total of 24 trials with 1867 patients, which evaluated the efficacy of various acupuncture-related therapies for hypertension management. Network meta-analysis showed that moxibustion and auricular point sticking combined with medication therapy had the best effect in terms of antihypertensive effective rate (medication + moxibustion + auricular pressure vs. medication = 1.29 [1.09, 1.54]; sucra = 85.9, p < .05) and hypertension symptom improvement (medication + moxibustion + auricular pressure vs. medication = -1.55 [-2.98, -0.13]; sucra = 96.1, p < .05). Acupuncture combined with moxibustion combined with medication therapy had the best effect in reducing systolic pressure (medication + moxibustion + acupuncture vs. medication = -8.50 [-10.19, -6.80]; sucra = 100, p < .05) and diastolic blood pressure (medication + moxibustion + acupuncture versus medication = -4.72 [-6.71, -2.72]; sucra = 99.71, p < 0.05). Network meta-analysis suggested that the combined use of moxibustion and auricular point application in conjunction with drug therapy showed the highest likelihood of being the most effective treatment in terms of antihypertensive efficiency rates and improvement in hypertension symptoms. Furthermore, the combination of acupuncture and moxibustion alongside drug treatment emerged as the most promising approach for reducing systolic blood pressure and diastolic blood pressure. Limited by the methodological quality and quantity of the included studies, the results need to be interpreted with caution. It is necessary to conduct more high-quality randomized controlled trials of acupuncture-related therapies for the adjuvant treatment of hypertension in the future. Clinicians can use acupuncture-related therapies to inform their treatment decisions and potentially incorporate acupuncture-related therapies into their hypertension management protocols.

Effect of Cox’s Interaction Model of Client Health Behavior Combined with Huangqi and Dangshen Decoction on Female Pelvic Floor Dysfunction

Huangqi and Dangshen have significant medicinal and medical value as natural bio-based materials, but there are few studies on female pelvic floor dysfunction. We aimed to explore the effect of the Cox’s interaction model of client health behavior (Cox-IMCHB) combined with Huangqi and Dangshen decoction on female pelvic floor dysfunction. 166 postpartum patients with Qi-deficiency syndrome of pelvic floor dysfunction were selected from Tongren Hospital of Wuhan University hospital and divided into two groups, Group A and Group B, each consisting of 83 cases. The allocation was done using the random number table method. Patients in Group A received routine nursing and biofeedback electrical stimulation treatment, while patients in Group B received Cox-IMCHB combined with Huangqi and Dangshen decoction based on Group A. We compared the clinical efficacy, syndrome efficacy, pelvic floor muscle strength scores, sexual life quality scores, VAS score, pelvic floor functional exercise compliance score, and the incidence of urinary incontinence and pelvic organ prolapse between the two groups. The results showed that Group B had better clinical efficacy and syndrome efficacy, as well as a higher total effective rate (clinical efficacy: 91.57% vs. 72.29%; syndrome efficacy: 95.18% vs. 74.70%). Moreover, compared to Group A, Group B had higher scores of pelvic floor muscle strength and sexual life quality, a lower proportion of mild pain (85.54% vs. 71.08%), and higher scores of pelvic floor functional exercise compliance. The scores of pelvic floor functional exercise compliance in both groups tended to increase with time, and there was an interactive effect between groups and time (intergroup effect: F = 322.900, time effect: F = 186.200, interaction effect: F = 27.410). The incidence of urinary incontinence (2.41% vs. 14.46%, ϰ2 = 6.319) and pelvic organ prolapse (3.61% vs. 16.87%, ϰ2 = 9.608) in group B was lower (all P &gt; 0.05). The combination of Cox-IMCHB with Huangqi and Dangshen decoction can improve the pelvic function and exercise compliance of patients with pelvic floor dysfunction, relieve pain, and have significant clinical effects, which are worthy of promotion and application.

An analysis of clinical efficacy of microvascular decompression for 21 inpatients suffering from primary hemifacial spasm

Objective:To assess the effectiveness of microvascular decompression（MVD） in treating inpatients suffering from primary hemifacial spasm（HFS）. Methods:A total of 21 inpatients with HFS underwent MVD. The clinical effect was follow up evaluated according to the clinical symptoms until post operative 6 months. Results:The effective rate of MVD for 1 day, 14 days, 1 month, 3 months and 6 months post-operation was 95.2%, 100%, 100%, 100% and 100%, respectively.one patient had transient tinnitus and the symptom disappeared within 6 days postoperatively.one patient developed postoperative incomplete facial paralysis（HB grade IV facial nerve function, grade Ⅱ） and recovered 6 days after surgery; There was no cerebrospinal fluid leakage, intracranial infection, death or disability occurred during follow-up. Conclusion:Microvascular decompression is a safe and effective method for the treatment of primary hemifacial spasm, which is worthy of clinical promotion.

Effect Analysis of Nurse-Led Cognitive Behavioural Therapy on Patients with Urinary Incontinence after Radical Prostatectomy.

To study the effects of nurse-led cognitive behavioural therapy on anxiety, depression and quality of life in patients with urinary incontinence after radical prostatectomy. Patients with urinary incontinence after undergoing radical prostatectomy in our hospital from January 2019 to January 2023 were selected as the research objects. They were divided into the observation and control groups in accordance with whether they received nurse-led cognitive behavioural therapy. The general data of the patients were collected, and the baseline data of the two groups were balanced by propensity score matching. The disease-related knowledge; Urinary catheter indwelling time; Urinary incontinence duration; And scores on the Exercise of Self-Care Agency Scale (ESCA), Hamilton Anxiety Scale (HAMA), Hamilton Depression Scale (HAMD) and Nursing Effect and Health Questionnaire (SF-36) were compared between the two groups after matching. At discharge, the ESCA, SF-36 and disease cognition scores of the observation group were higher than those of the control group (p < 0.05). The HAMA and HAMD scores of the observation group were lower than those of the control group (p < 0.001), and the total effective rate of the observation group (89.83%) was higher than that of the control group (76.27%) (p < 0.05). In patients with urinary incontinence after radical prostatectomy, the implementation of nurse-led cognitive behavioural therapy can effectively improve self-care and disease cognition abilities, relieve anxiety and depression and improve quality of life.

Effective Tax Rates: Firm Size, Leverage and Return on Assets

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate

Clinical Value of Endodontic Patients Treated with Calcium Hydroxide Preparations

Objective: To investigate the clinical value of endodontics patients treated with calcium hydroxide preparation. Methods: The study cases were selected from the endodontics patients who visited our hospital during the period from January 2022 to December 2023, and 97 cases were randomly selected according to the numerical table method and divided into two groups. There were 49 cases in the control group and 48 cases in the experimental group. The control group received conventional therapy, while the experimental group received treatment with calcium hydroxide preparation, and the clinical value of the two different treatment modalities was observed and analyzed. Results: In the experimental group, 45 out of 48 patients (93.75%) showed effectiveness, compared to 39 out of 49 patients (79.59%) in the control group. The effectiveness rate was significantly higher in the experimental group (P &lt; 0.05). Initially, the VAS scores between the two groups were similar (P &gt; 0.05), but after 1 and 3 months of treatment, the scores decreased in both groups. However, the experimental group had a greater decrease, indicating lower pain levels (P &lt; 0.05). The experimental group had fewer complications (8.33%) compared to the control group (24.49%), with a significant difference (P &lt; 0.05). Satisfaction with treatment was higher in the experimental group (95.83%) compared to the control group (95.83%), resulting in an overall higher satisfaction rate in the experimental group (83.67%; P &lt; 0.05). Conclusion: The treatment effect of endodontics with calcium hydroxide preparation is remarkable, which not only can effectively help patients to relieve their pain and reduce the incidence of complications but also plays an important role in improving patients’ satisfaction with treatment, which is worthwhile to be vigorously promoted in the clinic and learn from it.

Efficacy of Azithromycin Injection Combined with Levofloxacin Capsule and Ambroxol Injection in the Treatment of Mycoplasma Pneumonia

Objective: To investigate the clinical efficacy and safety of combining azithromycin injection with levofloxacin capsule and ambroxol injection for the treatment of Mycoplasma pneumonia. Methods: A total of 160 cases of patients with mycoplasma pneumonia were randomly assigned to either the control group or the experimental group, with 80 cases in each group. In the control group, azithromycin injection was administered at a dosage of 10 mg/kg once daily via intravenous drip. The experimental group received treatment based on the control group regimen, supplemented with levofloxacin capsules at a dosage of 0.2 g (2 capsules) twice daily and ambroxol injection at a dosage of 1.2-1.6 mg/(kg.d), given 2-3 times per day through slow intravenous injection lasting for 2-3 minutes. Both groups underwent a treatment duration of 7 days. Clinical efficacy, antipyretic time, cough extinction time, lung rales extinction time, and adverse drug reactions were compared between the two groups. Results: The test group exhibited an effective treatment rate of 88% for mycoplasma pneumonia, whereas the control group was 74%. The test group demonstrated significantly shorter durations for fever, cough, and lung rale disappearance compared to the control group. Conclusion: The combination of azithromycin, levofloxacin, and ambroxol significantly enhances the efficacy in treating mycoplasma pneumonia. It can further shorten improvement signs and has high safety. It is worth application for non-pediatric patients with mycoplasma infection.

Mechanical properties and microscopic characterization of coal-based synthetic natural gas slag as supplementary cementitious materials

This study investigated the feasibility of using coal-based synthetic natural gas slag (CSNGS) as supplementary cementitious materials in cement-based binders. The effects of different CSNGS/Cement ratios on the slump flow and mechanical strengths of paste and mortar were first analyzed. Subsequently, the mineralogy, morphology, and chemical structure of CSNGS-Cement paste were examined by means of XRD, SEM/EDS, FT-IR, and TG/DTG. The results showed that an appropriate incorporation of CSNGS contributed to the improvement of flowability due to the micro-filling effect. As the CSNGS proportion increased, the compressive strength decreased, while an appropriate amount of CSNGS was conducive to improving the flexural strength of mortar. The 28-day compressive strength of composite mortar reached over 89 % than that of the reference mortar under CSNGS within 0–30 %, possibly due to the increased contents of needle-like ettringite and C-A-S-H. Additionally, a formula considering the effective water absorption rate and pozzolanic activity of CSNGS was developed for predicting the compressive strength of CSNGS-cement mortar, demonstrating a good correlation coefficient (R2 > 0.93) between predicted and measured values. Overall, CSNGS proves to be a feasible supplementary cementitious material, offering a promising way for the effective utilization of CSNGS as well as the clean production of concrete.

Effectiveness of Tax Benefits for Information Technology Organizations in Russia

The subject of the study is a set of measures of tax incentives for the information technology industry in the Russian Federation — “tax maneuver in IT”, launched from the beginning of 2021. The purpose of the study is to identify and qualitatively assess the stimulating effect of the tax maneuver in IT, which is expressed in changes in key financial and natural performance indicators of IT industry organizations, and to develop proposals on ways of tax incentives for the development of the industry. The article describes the distortion of the aggregate tax reporting characterizing the IT industry, which takes into account not only recently established IT organizations, but also “nominal” separates from large organizations IT subdivisions or technically clarified classification code, making it inappropriate to use such reporting as a basis for analysis and reliable conclusions. Based on the data of the public financial statements of selected sample from the top-100 Russian IT organizations, the article analyzes the dynamics of financial indicators of their activities, among which are the profiles of profiles, operating profit, net profit, investment in basic assets, the number of staff, the amount of products supplied for export, the capitalization of the company. The observation was conducted for 2017– 2022 and covers the periods both before and during the engagement of tax benefits. A comparative study was carried out with similar indicators of the organizations of the “control group”, which included IT companies operating in other countries that were not affected by such tax benefits. According to the results of the study, small or no extra growth was observed in key financial indicators of IT organizations due to the tax maneuver compared with the “pre-maneuver” period and compared with the indicators of the control group. It is concluded that there is no evidence of a significant impact of the tax maneuver on the development of the IT industry in Russia. We proposed dismantling of the “maneuver” and transition, based on the Chinese and some EU countries approaches, to taxation of the qualified profit. The latter is the profit of Russian and foreign IT developers from the localization of IT development and value creation in Russia. The achievable effective rate is 2.5%.

Efficacy and Safety of Acupoint Catgut Embedding for Knee Osteoarthritis: a Protocol for Systematic review and Meta-Analysis.

Knee osteoarthritis causes physical dysfunction, and its prevalence increases with age. Although clinical studies examined acupoint catgut embedding in patients with knee osteoarthritis, no systematic reviews or meta-analyses have been conducted to date. We aim to comprehensively review the effects of acupoint catgut embedding on knee osteoarthritis. Eleven databases will be searched from inception to August 1, 2023, without language limitations. Additionally, two registration platforms-ClinicalTrials.gov and the World Health Organization International Clinical Trials Registry-will be searched for ongoing trials. The primary outcomes will be assessed using the Visual Analog Scale and the Western Ontario and McMaster Universities Osteoarthritis Index. Secondary outcomes include the total effective rate, Lysholm Score, and adverse effects. Two reviewers will independently select the studies, extract data, and evaluate the risk of bias and the quality of evidence. This systematic review will provide evidence regarding the safety and efficacy of acupoint catgut embedding in patients with knee osteoarthritis.

Clinical Analysis of Terbutaline and Budesonide Co-Treatment for Chronic Obstructive Pulmonary Disease

Objective: To analyze the clinical effect of terbutaline combined with budesonide in the treatment of chronic obstructive pulmonary disease. Methods: 500 cases of patients with chronic obstructive pulmonary disease admitted to the hospital from January 2022 to December 2023 were selected and divided into 250 cases in the control group and 250 cases in the observation group by randomization method, both groups received conventional symptomatic treatment, with budesonide added to the control group and terbutaline and budesonide to the observation group, and the lung function indexes, therapeutic effects and adverse drug reactions before and after treatment were compared. Results: After treatment, the level of all lung function indexes of patients in the observation group was higher than that of the control group, and the level of total effective rate of treatment was 96.40%, which was higher than that of the control group (P &lt; 0.05), and the difference in the incidence rate of adverse reactions between the two groups was not strong (P &gt; 0.05). Conclusion: In the clinical treatment of chronic obstructive pulmonary disease, the combined use of terbutaline and budesonide can positively improve lung function, with precise effects and few adverse reactions.